Book review The Institute of Accounts Nineteenth century origins of accounting professionalism in the United States Steven E. Loeb and Paul J. Miranti London and New York: Routledge, 2004, ISBN 0-415-28874-6). The accounting body that forms the subject of this book is described by the authors as a "transitional" organisation. It was founded in 1882 as the Institute of Accountants and Bookkeepers of the City of New York, and renamed the Institute of Accounts (IA) in 1886. The formation of this organisation therefore preceded by some four years the American Association of Public Accountants - which is usually nominated as the earliest direct forerunner of today's American Institute of Certified Public Accountants (AICPA). In 1940 the IA merged with the body that would become the AICPA, but by that time the IA was only a shell of an organisation. It would be wrong to dismiss the IA as a failed organisation; but neither could it be characterised as a great success. Therein lies the novelty and importance of this book. Accounting historians have, understandably, tended to give priority to recounting the organisational histories of the accounting associations that form the direct lineage of today's largest and most influential
Book review: The Institute of Accounts:Nineteenth century origins of accounting professionalism in the United States
Abstract
Book review The Institute of Accounts Nineteenth century origins of accounting professionalism in the United States Steven E. Loeb and Paul J. Miranti London and New York: Routledge, 2004, ISBN 0-415-28874-6). The accounting body that forms the subject of this book is described by the authors as a "transitional" organisation. It was founded in 1882 as the Institute of Accountants and Bookkeepers of the City of New York, and renamed the Institute of Accounts (IA) in 1886. The formation of this organisation therefore preceded by some four years the American Association of Public Accountants - which is usually nominated as the earliest direct forerunner of today's American Institute of Certified Public Accountants (AICPA). In 1940 the IA merged with the body that would become the AICPA, but by that time the IA was only a shell of an organisation. It would be wrong to dismiss the IA as a failed organisation; but neither could it be characterised as a great success. Therein lies the novelty and importance of this book. Accounting historians have, understandably, tended to give priority to recounting the organisational histories of the accounting associations that form the direct lineage of today's largest and most influentialPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Book review: The Institute of Accounts:Nineteenth century origins of accounting professionalism in the United States
West,Brian P.
Follow Accounting History
, Volume 9 (2): 127
SAGE – Jul 1, 2004
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