The contributions of Alexander Thomas Niven and John Ballantine Niven to the international history of modern public accountancy

Accounting and Business Research

Volumn 32, Issue 2, 2002, Pages 79-92

  Lee, T A ^a,b  

^a UNIVERSITY OF ALABAMA   (United States)

^b UNIVERSITY OF DUNDEE   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77449086071     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2002.9728958     Document Type: Article

References (95)

1. Allen, D. G. and McDermott, K. (1993). Accounting for Success: A History of Price, Waterhouse in America 1890-1990. Boston, MA: Harvard Business School Press.
2. *American Association of Public Accountants, (1906-16). Year Books of Annual Meetings. New York, NY: various publishers.
3. *American Institute of Accountants, (1917-40). Year Books of Annual Meetings. New York, NY: various publishers.
4. *American Institute of Accountants, (1938). Fiftieth Anniversary Celebrations 1937. New York, NY: American Institute of Accountants.
5. *Anderson, J. M. (1905). The Matriculation Roll of the University of St. Andrews 1747-1897. Edinburgh: W. Blackwood & Sons.
6. Anderson, W. E. K. (1972). The Journal of Sir Walter Scott. Oxford: Oxford University Press.
7. *Barclay, J. B. (1984). The S.S.C. Story 1784-1984. Edinburgh: Edina Press.
8. Blackie, W. G. (1868). The Works of Robert Burns. London: Blackie & Son.
9. Brown, R. (1905). A History of Accounting and Accountants. Edinburgh: T. C. & E. C. Jack.
10. Carey, J. L. ( 1969). The Rise of the Accountancy Profession From Technician to Professional 1896-1936. New York, NY: American Institute of Certified Public Accountants.
11. Cheyne, A. C. (1983). The Transforming of the Kirk: Victorian Scotland's Religious Revolution. Edinburgh: St. Andrew Press.
12. Cheyne, A. C. (1993). The Ten Years' Conflict and the Disruption: An Overview. Edinburgh: Scottish Academic Press.
13. *Churchill, J. (various dates). The London & Provincial Medical Directory, Inclusive of the Medical Directory for Scotland, and the Medical Directory for Ireland, and General Medical Register. London: John Churchill.
14. *City of Glasgow Bank, (1878). Lists of Shareholders, Portraits of Directors, Etc. Edinburgh: National Library of Scotland, APS, 1.79.263.
15. *City of Glasgow Bank, (1879). Official List of Shareholders, Their Holdings and Amount of Their Calls. National Library of Scotland, APS, 1.79.263.
16. Claire, R. S. (1945). 'Evolution of corporate reports'. Journal of Accountancy, April: 39-51.
17. Cockerell, H. A. L. and Green, E. (1994). The British Insurance Business: A Guide to Its Records. Sheffield: Sheffield University Press.
18. Corfield, P. J. (1995). Power and the Professions in Britain 1700-1850. London: Routledge.
19. Corr, H. (1990). 'An exploration into Scottish education' in Fraser, W. M. and Morris, R. J. People and Society in Scotland: Volume II, 1830-1914. Edinburgh: John Donald Publishers: 290-309.
20. Cowan, I. B. (1976). The Scottish Covenanters 1660-1688. London: V. Gollancz.
21. Davidson, A. R. (1956). The History of the Faculty of Actuaries in Scotland 1856-1956. Edinburgh: The Faculty of Actuaries.
22. DeMond, C. W. (1951). Price Waterhouse & Company in America: A History of a Public Accounting Firm. New York, NY: Comet Press.
23. Ernst and Ernst, (1960). Ernst and Ernst: A History of the Firm. Cleveland, MI: Ernst and Ernst.
24. Friedson, E. (1986). A Study of the Institutionalization of Formal Knowledge. Chicago, IL: University of Chicago Press.
25. Geistt, C. R. (1997). Wall Street: A History. New York, NY: Oxford University Press.
26. Gilbert, W. M. (1901). Edinburgh in the Nineteenth Century. Edinburgh: J and R Allan.
27. *Grant, F. J. (1890). A History of the Society of Writers to Her Majesty's Signet. Edinburgh: T. & A. Constable.
28. *Grant, F. J. (1944). The Faculty of Advocates for Scotland 1532-1943 with Genealogical Notes. Edinburgh: Scottish Record Society.
29. Hoyt, E. P. (1966). The House of Morgan. New York, NY: Dodd, Mead & Company.
30. *Institute of Chartered Accountants in England and Wales, (1880-1954). Membership and Other Records. London: Guildhall Library.
31. *Institute of Chartered Accountants in England and Wales, (1881-1954). Directory of Members. London: Institute of Chartered Accountants in England and Wales.
32. *Institute of Chartered Accountants of Scotland, (1897-1954). Scottish Chartered Accountants Official Directory. Edinburgh: The Institute of Chartered Accountants of Scotland.
33. *Insurance Year Book (various dates).
34. *Kirkpatrick, J. (1889). Graduates of the University of Edinburgh from 1859 to 1888. Edinburgh: James Thin.
35. Kyd, J. G. (1952). Scottish Population Statistics Including Webster's Analysis of Population 1755. Edinburgh: T. & A. Constable.
36. Johnson, T. H. (1966). The Oxford Companion to American History. New York, NY: Oxford University Press.
37. *Journal of Accountancy.
38. *Journal of The Institute of Actuaries.
39. Larson, M. S. (1977). The Rise of Professionalization: A Sociological Analysis, Berkeley, CA: University of California Press.
40. *Law, A. (1993). Edinburgh Schools of the Nineteenth Century. Edinburgh: privately published.
41. Lee, T. A. (1996). 'Identifying the founding fathers of public accountancy: the formation of the Society of Accountants in Edinburgh'. Accounting, Business & Financial History, 6(3): 315-35.
42. Lee, T. A. (2000). 'A social network analysis of the founders of institutionalized public accountancy'. The Accounting Historians Journal. (December): 1-48.
43. Lee, T. A. (2001a). 'US public accountancy firms and the recruitment of UK immigrants prior to World War One'. Accounting, Auditing & Accountability Journal. (Forthcoming).
44. Lee, T. A. (2001b). 'UK immigrants and the foundation of the US public accountancy profession'. Accounting, Business & Financial History. (Forthcoming).
45. Leneman, L. (1986). Living in Atholl: A Social History of the Estates 1685-1785. Edinburgh: Edinburgh University Press.
46. Lindsay, M. (1959). The Burns Encyclopaedia Online. Glasgow: Scotweb.
47. Macdonald, K. M. (1985). 'Social closure and occupational registration'. Sociology. (November): 541-55.
48. McCaffrey, J. F. (1998). Scotland in the Nineteenth Century. London: Macmillan Press.
49. Merino, B. D. (1975). 'The professionalization of accountancy in America: a comparative analysis of selected accounting practitioners, 1900-1925'. PhD Dissertation. Tuscaloosa, AL: The University of Alabama.
50. Miller, P. and Napier, C. (1993). 'Genealogies of calculation'. Accounting Organizations and Society. 18(7/8): 631-47.
51. Miranti, P. J. (1990). The Development of an American Profession 1886-1940. Chapel Hill, NC: University of North Carolina Press.
52. *Monaghan, A. (1991). God's People? One Hundred and Ten Characters in the Story of Scottish Religion. Edinburgh: St. Andrews Press.
53. Murphy, M. E. (I960). 'Sir George Touche, Bart., CA., 1861-1935'. Business History Review. 34: 467-77.
54. *Newlands, J. (1997). Put Not Your Trust in Money. London: Chappin Kavanagh.
55. *New York CPA.
56. *New York Herald Tribune.
57. Niedson, O. (1965). Cases in Auditing. Homewood, Illinois: Richard D. Irwin: 63-86.
58. Niven, A. T. (1875). The Wall in Cockburn Street: A Letter to the Right Honorable the Lord Provost of the City of Edinburgh. Edinburgh: Edinburgh Railway Access Company.
59. *Oliver and Boyd (various dates). The Edinburgh Almanack. Edinburgh: Oliver and Boyd.
60. *Post Office (various dates). Post Office Edinburgh & Leith Directory. Edinburgh: J A Ballantine.
61. *Previts, G. J. and Merino B. D. (1999). A History of Accountancy in the United States: The Cultural Significance of Accounting. Columbus, OH: Ohio State University.
62. Rae, J. J. (1910). The Ministers of Glasgow and Their Churches. Glasgow: J. J. Rae.
63. Richards, A. (1981). Touche, Ross & Company 1899-1981: The Origins and Growth of the United Kingdom Firm. London: Touche, Ross & Company.
64. Samson, W. D. and Fields, K. T. (1996). 'Certified public accountant (CPA) examination: the early years (1896-1930)' in Chatfield, M. and Vangermeersch, R. (Editors), The History of Accounting: An International Encyclopaedia. New York, NY: Garland Publishing: 106-8.
65. *Scott, H. (1869). Fasti Ecclesiae: The Succession of Ministers in the Parish Churches of Scotland from the Reformation, AD 1560, to the Present Time. Edinburgh: William Paterson.
66. Scottish Records Office (various dates). American Mortgage Company Ltd. Edinburgh: Scottish Records Office, BT/2, 770/1.
67. Scottish Records Office (various dates). Books of Commissariat. Edinburgh: Scottish Records Office.
68. *Scottish Records Office (1881). Census Returns for Scotland Online. Edinburgh: Scottish Record Office.
69. *Scottish Records Office (1891). Census Returns for Scotland Online. Edinburgh: Scottish Record Office.
70. Scottish Records Office (various dates). Scottish Heritable Security Company Ltd. Edinburgh: Scottish Records Office, BT/2, 274.
71. *Scottish Records Office (various dates). Statutory Register of Births, Marriages and Deaths for Scotland Online. Edinburgh: Scottish Record Office.
72. Shackleton, K. (1995). 'Scottish chartered accountants: internal and external political relationships, 1853-1916'. Accounting, Auditing & Accountability Journal, 8(2): 18-46.
73. Skinner, T. (1880-90). Directory of Directors. London: T. Skinner.
74. Smout, T. C. (1997). A Century of the Scottish People 1830-1950. London: Fontana Press.
75. *Society of Accountants in Edinburgh, (1854-54). Membership and Other Records. Edinburgh: Scottish Records Office.
76. Stevenson, D. (1988). The Covenanters: The National Covenant and Scotland. Edinburgh: Saltire Society.
77. Stewart, J. C. (1977). Pioneers of a Profession. Edinburgh: Institute of Chartered Accountants of Scotland.
78. Strousse, J. (1999). Morgan: American Financier. New York, NY: Random House.
79. Swanson, T. (1972). Touche Ross: A Biography. New York, NY: Touche Ross & Company.
80. * The Accountant.
81. The Accountant's Magazine.
82. * The CPA.
83. * The CPA Letter.
84. The Pace Student
85. The Scotsman.
86. Trebilcock, C. (1998). Phoenix Assurance and the Development of British Insurance: Volume II. Cambridge: Cambridge University Press.
87. Tyson, R. E. (1974). 'The failure of the city of Glasgow Bank and the rise of independent auditing'. The Accountant's Magazine. (April): 126-31.
88. *University of Edinburgh, (1775-1858). Edinburgh University Matriculation Rolls 1775-1858. Edinburgh: University of Edinburgh.
89. *University of Edinburgh, (1858). A Catalogue of the Graduates in the Faculties of Arts, Divinity and Law of the University of Edinburgh Since Its Foundation. Edinburgh: Neill and Company.
90. Walker, S. P. (1988). The Society of Accountants in Edinburgh 1854-1914. A Study of Recruitment to a New Profession. New York, NY: Garland Publishing,.
91. Walker, S. P. (1991). 'The defence of professional monopoly: Scottish chartered accountants and 'satellites in the accountancy firmament' 1854-1914". Accounting Organizations and Society, 20(4): 257-83.
92. Walker, S. P. (1993). 'Anatomy of a Scottish CA practice: Lindsay, Jamieson & Haldane 1818-1918'. Accounting, Business & Financial History, (September): 127-54.
93. Walker, S. P. (1996). 'The criminal upperworld and the emergence of a disciplinary code in the early chartered accountancy profession'. Accounting History, (November): 7-36.
94. Whatley, C. A. (1997). The Industrial Revolution in Scotland. Cambridge: Cambridge University Press.
95. Wilkins, M. (1989). The History of Foreign Investment in the United States to 1914. Cambridge, MA: Harvard University Press.