Some Significant Developments of Public Accounting in the United States

Business historians have become increasingly aware of the pertinence to their endeavors of developments in the field of public accountancy. The present article is a pithy summary of the rise of the profession in the United States. British precedent and personnel were influential in the formation of early American accounting firms and associations. The movement for state regulation developed early, as did efforts directed at institutionalizing on a sound basis the education of young men seeking a career in the field. Public recognition of the profession came in the wake of the income tax laws of 1909 and 1913, the important effects of which are set forth. Early associations of accountants gave way to new organizations with a broader professional base, while a series of important legal actions have continued down to the present time to alter the nature of the accountants' services and responsibilities

Business · Field (mathematics · Political science · Public accounting · Public relations · Set (abstract data type · State (computer science · Accounting · Accounting and Organizational Management · Law · Public Administration

• A History of Accounting and Accountants

  John Mann, John M Mann et al.•The Economic Journal•1906

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