The Institute of Accounts: Nineteenth Century Origins of Accounting Professionalism in the United States

By Stephen E. Loeb; Paul J. Miranti Jr. | Go to book overview

Notes
1
There is a more detailed discussion of this issue, as it relates to accounting, later in the book.
2
There is a more detailed discussion of this issue, as it relates to accounting, later in the book.
3
Also see Miranti (1993b, pp. 118-119) for a discussion of some of these points.
4
Also see Lipartito and Miranti (1998, pp. 302-303) and Miranti (1993b, p. 120) for a discussion of some of these points.
5
See note 6 for a discussion of the associations noted in Figure 1.1. Also, as discussed later in our book, the IA at its founding was called the Institute of Accountants and Book-keepers of the City of New York (“Institute of Accountants and Book-keepers of the City of New York., ” 1882, p. 248). In July of 1886, the group renamed itself Institute of Accounts (IA) (“Change of Name., ” 1886, p. 30). In this book, for the most part, we use the name Institute of Accounts (IA) when referring to the association.
6
The current American Institute of Certified Public Accountants (AICPA) has its origins in a number of early associations. Figure 1.1 indicates when each of these early associations was founded, changed names (if this occurred), and became part of what is today the AICPA. The IA is discussed extensively throughout this book. The remainder of the other early associations depicted in Figure 1.1 are briefly described in the remainder of this note and are discussed at various other points in this book. More extensive discussions of these early associations can be found elsewhere (depending on the association, see for example, Webster, 1954; Edwards, 1960; Previts and Merino, 1979; Miranti, 1990).

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The Institute of Accounts: Nineteenth Century Origins of Accounting Professionalism in the United States
Table of contents

Table of contents

  • Title Page v
  • Contents ix
  • Foreword xi
  • Acknowledgments xiii
  • 1 - Introduction 1
  • 2 - Origins, Goals, Membership, and Professional Characteristics 7
  • 3 - Functionality of the Ia and Its Role in Professionalization 22
  • 4 - The Structure of Accounting Knowledge and the Natural Order of Society 28
  • 5 - Decline of the Ia 43
  • 6 - Legacy 60
  • Notes 68
  • References 76
  • Index 103
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