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The contributions of Alexander Thomas Niven and John Ballantine Niven to the international history of modern public accountancy

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  • T. Lee

Abstract

This study examines the historical contributions to public accountancy of two Scottish Chartered Accountants. Alexander Thomas Niven was a charter member of the Society of Accountants in Edinburgh in 1854. and founded the Scottish public accountancy firm of A T Niven and Company in 1859. His son, John Ballantine Niven, became a Society member in 1893, co-founded the American public accountancy firm of Touche, Niven and Company in 1900, and was elected President of the American Institute of Accountants in 1924. The professional careers of both men are analysed in the context of a researched genealogy of the Niven family over two centuries in Scotland and the US. The analysis reveals the potential impact of successive generations of the Niven family in Scotland on the professional careers of Alexander Thomas Niven and John Ballantine Niven, and the significance of the latter's emigration to the development of the American profession. The historical contributions of both men are discussed within the context of specific economic and social factors over a considerable period of time. The conclusions of the study are that each Niven career was more than the sum of the events of a defined lifetime, and that the transfer of public accountancy knowledge through the emigration of John Ballantine Niven was a vital ingredient in the maturation of the American profession.

Suggested Citation

  • T. Lee, 2002. "The contributions of Alexander Thomas Niven and John Ballantine Niven to the international history of modern public accountancy," Accounting and Business Research, Taylor & Francis Journals, vol. 32(2), pages 79-92.
    • Handle: RePEc:taf:acctbr:v:32:y:2002:i:2:p:79-92
    DOI: 10.1080/00014788.2002.9728958
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    1. Whatley,Christopher A., 1997. "The Industrial Revolution in Scotland," Cambridge Books, Cambridge University Press, number 9780521572286, November.
    2. Whatley,Christopher A., 1997. "The Industrial Revolution in Scotland," Cambridge Books, Cambridge University Press, number 9780521576437, November.
    3. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
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    1. Poullaos, Chris, 2016. "Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 47-63.

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