1.

Record Nr.

UNINA9910784077803321

Autore

Loeb Stephen E

Titolo

The Institute of Accounts [[electronic resource] ] : nineteenth-century origins of accounting professionalism in the United States / / Stephen E. Loeb and Paul J. Miranti, Jr

Pubbl/distr/stampa

London ; ; New York, : Routledge, 2004

ISBN

0-429-23458-9

1-134-44153-3

1-280-07539-2

0-203-64443-3

Descrizione fisica

1 online resource (123 p.)

Collana

Routledge new works in accounting history ; ; 1

Monograph series of the Academy of Accounting Historians ; ; 9

Altri autori (Persone)

MirantiPaul J

Disciplina

657/.06/073

Soggetti

Accountants - United States

Accountants - Professional ethics - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p. [68]-102) and index.

Nota di contenuto

Origins, goals, and membership, and professional characteristics -- Functionality of the IA and its role in professionalization -- The structure of accounting knowledge and the natural order of society -- Decline of the IA -- Legacy.

Sommario/riassunto

This book focuses upon the Institute of Accounts (IA), an organization to which the modern United States accounting profession can trace its roots. The IA was organized in the early 1880s in New York City and, as discussed in this book, attracted a diverse membership that included some of the leading accounting thinkers of the period. The Institute of Accounts describes the association's early development, its usefulness to the needs of bookkeepers and accountants in the late nineteenth century, and its historical importance.