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Accounting education in Britain during the early modern period

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  • John Richard Edwards

Abstract

British-based studies of the education of aspiring accountants have principally confined attention to developments following the formation of professional bodies. This paper examines educational provision during the early modern period which broadly coincides with the rapid commercial expansion and early industrialisation that took place in Britain between 1550 and1800. It reveals institutional and pedagogic innovations designed to meet the knowledge requirements of aspirant accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the accounting craft.

Suggested Citation

  • John Richard Edwards, 2011. "Accounting education in Britain during the early modern period," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 37-67.
    • Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:37-67
    DOI: 10.1080/21552851.2011.548544
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    Cited by:

    1. Zhang, Guohua & Boyce, Gordon & Ahmed, Kamran, 2014. "Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 819-843.
    2. Martin E. Persson & Stephan Fafatas, 2018. "Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 31-60, May.
    3. Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
    4. Edwards, John Richard, 2016. "Asset valuation, profit measurement and path dependence in Britain to 1800," The British Accounting Review, Elsevier, vol. 48(1), pages 87-101.

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