The priesthood of industry: the rise of the professional accountant in British management
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Oxford Univ. Press
1998
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 357 S. |
| ISBN: | 019828960X |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804126506981523456 |
|---|---|
| adam_text | CONTENTS
List of Figures xii
List of Tables xiii
Abbreviations xv
1. Introduction 1
The professionalization process 1
The accountancy profession 3
Demand and response 7
Concluding comments 13
2. Roots of the Profession 16
Some numbers and practices 17
The pathway to public accountant 18
Non accounting services 22
Training new entrants 25
Getting started 26
Accelerating demand for accounting services 30
Concluding comments 36
3. The Rise of the Accounting Function 38
Accountancy firms 38
Accountancy societies 58
Counting the accountants 69
Gender 74
Soda/ flttd financial backgrounds 78
Concluding comments 86
4. Accountants and Business Management in Victorian
and Edwardian Britain 89
The economic background: economic decline and the rise of the
corporate economy 89
x Contents
Insolvency 93
Auditing 97
Consultancy 104
Cost accounting 112
Taxation 119
Public sector work 120
Company secretaries and directors 123
Entrepreneurs and employees 132
Concluding comments 139
5. Accountants in the Economic Maelstrom: The First World
War and the Inter war Years 142
Economic background 142
Professional practice 145
Accountants in public service in the First World War 151
Special work in rationalization, rescues, and mergers 154
Accountants on the board 160
Coming in at the top 164
Accountants working their way up 168
Accountants in charge 173
Concluding comments 180
6. Rise of the Priesthood in the Post Second World War era 183
Accountants at war 183
Economic background 186
Professional firms 189
Routes to the top 203
Some numbers for accountants in industry 227
Concluding comments 240
7. Some Explanations and Conclusions 242
A quarter of a million professional accountants 242
Businesses demand for accountants 246
Management and accounting education 251
Contents xi
Accountants in top management 262
Concluding comments 276
Appendix: Family Trees of Accountancy Bodies and Firms 283
References 323
Index 345
LIST OF FIGURES
1 Membership of UK accountancy bodies, 1881 1995 70
2 Accountants as a percentage of the labour force, 1881 1995 72
3 Companies registered in UK annually 1860 1996 91
4 Mergers of UK companies per annum, 1880 1996 92
5 Percentage of companies with an accountant director,
1891 1991 162
LIST OF TABLES
1 Numbers of accountants in various British cities, 1780 to
1870 17
2 Membership and firms in the ICAEW, ICAS, ICAI, and
ACCA, 1928 1996 40
3 First council of the ICAEW—original firms and 1996
equivalents 42
4 Top 22 auditors, 1886 45
5 The top auditors 1891 1995 46
6 Geographical distribution of membership of accountancy
societies, 1891 1991 48
7 Top six firms by 1995 fee income 54
8 Membership of major accountancy bodies in the UK,
1881 1995 62
9 The occupations of ICAEW membership in the UK
1983 1996 71
10 Growth rates and relative size of leading UK accountancy
bodies, 1881 1995 72
11 International comparisons in the G7 countries between
numbers of qualified accountants and other economic
indicators in 1990 73
12 Prominent accountants—their estate and family background 82
13 Limited companies registered and liquidated in Great
Britain, 1880 1996 90
14 Breakdown of fee income for Whinney, Smith Whinney
and predecessor firms, 1849 1960, Ernst Whinney, 1988,
and Ernst Young, 1995 94
15 Analysis by sampling of the involvement of qualified
accountants in company management, 1891 1991 125
16 Estimates of the proportion and implied number of
accountants in business , 1891 1991 138
17 Fee income of professional firms, 1914 1939 146
18 Qualifications and titles of company directors, 1891 1991 161
19 Occupations of ICAEW members in business , 1951 1996 223
20 Accountants employed in business analysed by sector of
business, 1951 1996 228
21 Accountants employed in business by size of company 231
22 Accountants on the boards of the top 50 UK
companies listed by sales turnover in The Times 1000 for
1991 236
xiv List of Tables
23 Proportion of sample companies with an accountant director
by size of company, 1911, 1951,1991 247
24 Proportion of companies with accountant directors by nature
of the business, 1911,1951, 1991 250
|
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| spelling | Matthews, Derek Verfasser aut The priesthood of industry the rise of the professional accountant in British management Derek Matthews ; Malcolm Anderson ; John Richard Edwards Oxford [u.a.] Oxford Univ. Press 1998 XIV, 357 S. txt rdacontent n rdamedia nc rdacarrier Accountants gtt Beroepspraktijk gtt Comptabilité - Grande-Bretagne - Histoire ram Comptables - Grande-Bretagne - Histoire ram Entreprises - Comptabilité - Grande-Bretagne ram Geschichte Accountants Great Britain History Accounting firms Great Britain Accounting Great Britain History Geschichte (DE-588)4020517-4 gnd rswk-swf Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Wirtschaftsprüfer (DE-588)4066500-8 s Geschichte (DE-588)4020517-4 s DE-604 Anderson, Malcolm Verfasser aut Edwards, John R. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008056471&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Matthews, Derek Anderson, Malcolm Edwards, John R. The priesthood of industry the rise of the professional accountant in British management Accountants gtt Beroepspraktijk gtt Comptabilité - Grande-Bretagne - Histoire ram Comptables - Grande-Bretagne - Histoire ram Entreprises - Comptabilité - Grande-Bretagne ram Geschichte Accountants Great Britain History Accounting firms Great Britain Accounting Great Britain History Geschichte (DE-588)4020517-4 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| subject_GND | (DE-588)4020517-4 (DE-588)4066500-8 (DE-588)4022153-2 |
| title | The priesthood of industry the rise of the professional accountant in British management |
| title_auth | The priesthood of industry the rise of the professional accountant in British management |
| title_exact_search | The priesthood of industry the rise of the professional accountant in British management |
| title_full | The priesthood of industry the rise of the professional accountant in British management Derek Matthews ; Malcolm Anderson ; John Richard Edwards |
| title_fullStr | The priesthood of industry the rise of the professional accountant in British management Derek Matthews ; Malcolm Anderson ; John Richard Edwards |
| title_full_unstemmed | The priesthood of industry the rise of the professional accountant in British management Derek Matthews ; Malcolm Anderson ; John Richard Edwards |
| title_short | The priesthood of industry |
| title_sort | the priesthood of industry the rise of the professional accountant in british management |
| title_sub | the rise of the professional accountant in British management |
| topic | Accountants gtt Beroepspraktijk gtt Comptabilité - Grande-Bretagne - Histoire ram Comptables - Grande-Bretagne - Histoire ram Entreprises - Comptabilité - Grande-Bretagne ram Geschichte Accountants Great Britain History Accounting firms Great Britain Accounting Great Britain History Geschichte (DE-588)4020517-4 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| topic_facet | Accountants Beroepspraktijk Comptabilité - Grande-Bretagne - Histoire Comptables - Grande-Bretagne - Histoire Entreprises - Comptabilité - Grande-Bretagne Geschichte Accountants Great Britain History Accounting firms Great Britain Accounting Great Britain History Wirtschaftsprüfer Großbritannien |
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