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Book Review: Called to account:A history of Coopers & Lybrand in Australia

Book Review: Called to account:A history of Coopers & Lybrand in Australia Called to account A history of Coopers & Lybrand in Australia Malcolm Falkus St. Leonards, NSW: Allen & Unwin, 1993 This story provides an interesting account of the creation of a large chartered accounting firm and its development. Coopers & Lybrand hold the copyright, indicating that they commissioned the writing. The author is an economic historian and, in the preface, states that the book deals with organisational change in the Coopers & Lybrand group, the individuals who played a role in this change and the nature of the business conducted by Coopers & Lybrand. Falkus also states in the preface that "technical developments in accounting practice are left to one side". Falkus does not state what is meant by the term "technical developments". However, there is constant mention of improvements in auditing techniques adopted by Coopers & Lybrand in Australia, leading one to doubt the validity of this statement. Falkus does not disclose the sources of the information used, which is unhelpful, especially to future accounting historians. Falkus's main focus is on the individuals who played a role in the Coopers & Lybrand story. Falkus states that the founding father of Coopers & Lybrand in Australia was Andrew http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting History SAGE

Book Review: Called to account:A history of Coopers & Lybrand in Australia

Abstract

Called to account A history of Coopers & Lybrand in Australia Malcolm Falkus St. Leonards, NSW: Allen & Unwin, 1993 This story provides an interesting account of the creation of a large chartered accounting firm and its development. Coopers & Lybrand hold the copyright, indicating that they commissioned the writing. The author is an economic historian and, in the preface, states that the book deals with organisational change in the Coopers & Lybrand group, the individuals who played a role in this change and the nature of the business conducted by Coopers & Lybrand. Falkus also states in the preface that "technical developments in accounting practice are left to one side". Falkus does not state what is meant by the term "technical developments". However, there is constant mention of improvements in auditing techniques adopted by Coopers & Lybrand in Australia, leading one to doubt the validity of this statement. Falkus does not disclose the sources of the information used, which is unhelpful, especially to future accounting historians. Falkus's main focus is on the individuals who played a role in the Coopers & Lybrand story. Falkus states that the founding father of Coopers & Lybrand in Australia was Andrew
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