A Scottish Contribution to Accounting History

T.A. Lee

Part 1. Preprofessionalism 1. Bibliographical Notes on Five Examples of Pacioli’s Summa (1494) in Scotland A.B.G. Dunlop 2. The First Scottish Book on Accounting: Robert Colinson’s Idea Rationaria (1683) R.H. Parker 3. The Historical Development of Internal Control from the Earliest Times to the End of the Seventeenth Century T.A. Lee 4. A Pitman’s Notebook T. Robertson 5. Whether Malcolm’s is Best or Old Charge & Discharge D.A.R. Forrester 6. Early Canal Company Accounts: Financial and Accounting Aspects of the Forth and Clyde Navigation, 1768-1816 D.A.R. Forrester 7. A Scottish Farmer and His Accounts, 1822-23 T. Robertson 8. A Careful and Most Ingenious Fabrication of Imaginary Accounts: Scottish Railway Company Accounts Before 1868 W. Vamplew Part 2. Professionalism 9. The Emergent Professionals J.C. Stewart 10. Accountants in Old Aberdeen M.J.M. Kedslie 11. Qualification for Membership a Hundred Years Ago J.C. Stewart 12. Accounting at Heriot-Watt College, 1885-1920 F. Mitchell and M.J. Mepham 13. The Early Debate on Financial and Physical Capital T.A. Lee Overview 14. The Evolution and Revolution of Financial Accounting: A Review Article T.A. Lee