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