351
Views
3
CrossRef citations to date
0
Altmetric
Articles

Locating moral boundaries in the early accountancy profession

References

  • A History of Cooper Brothers & Co. 1854 to 1954. 1954. London: B.T. Batsford, privately.
  • Adut, A. 2008. On Scandal. Moral Disturbances in Society, Politics and Art. University Press: Cambridge.
  • Anderson, M., J. R. Edwards, and R. A. Chandler. 2005. “Constructing the ‘Well Qualified’ Chartered Accountant in England and Wales.” Accounting Historians Journal 32 (2): 5–54. doi: 10.2308/0148-4184.32.2.5
  • Anderson, M., J. R. Edwards, and R. A. Chandler. 2007. “‘A Public Expert in Matters of Account’: Defining the Chartered Accountant in England and Wales.” Accounting, Business & Financial History 17 (3): 381–423. doi: 10.1080/09585200701609588
  • Anderson, M., and S. P. Walker. 2009. “‘All Sorts and Conditions of Men’. The Social Origins of the Founders of the ICAEW.” The British Accounting Review 41 (1): 31–45. doi: 10.1016/j.bar.2008.09.002
  • Ashton, T. S. 1934. Economic and Social Investigations in Manchester, 1833–1933. A Centenary History of the Manchester Statistical Society. London: P.S. King & Son.
  • Buxton, S. C. 1880. “Bribery and Corruption.” The Nineteenth Century 8 (November): 824–843.
  • Carter, J. 1893. “Commercial Morality.” The Economic Review 3 (3): 318–347.
  • Carter, J., and H. S. Holland. 1905. “Commercial Morality.” The Economic Review 15 (3): 322–331.
  • Chadwick, D. 1871. Inaugural Address by the President. The Manchester Institute of Accountants. Manchester: Isaac W. Petty.
  • Chandler, R. A. 2017. “Questions of Ethics and Etiquette in the Society of Accountants in Edinburgh, 1853–1951.” Accounting History 22 (2): 179–192. doi: 10.1177/1032373216675912
  • Chandler, R., J. R. Edwards, and M. Anderson. 2008. “Disciplinary Action Against Members of the Founding Bodies of the ICAEW.” Accounting, Auditing & Accountability Journal 21 (6): 827–849. doi: 10.1108/09513570810893263
  • Cooper, T. 1884. Men of the Time. London: Routledge.
  • Cottrell, P. L. 1984. “David Chadwick.” In Dictionary of Business Biography. Vol. 1, edited by D. J. Jeremy, 625–633. London: Butterworths.
  • Cottrell, P. L. 2004. “David Chadwick (1821–1895).” Oxford Dictionary of National Biography. doi:10.1093/ref:odnb/46811.
  • Courtney, W. P. 1881. “The Cost of the General Election of 1880.” Fortnightly Review 29 (172): 467–487.
  • Cowton, C. J. 1985. “The Hero in Accounting History! An Assessment of the Role of Biography.” Accounting and Business Research 16 (61): 73–77. doi: 10.1080/00014788.1985.9729298
  • Davies, C. S. 1961. A History of Macclesfield. Manchester: University Press.
  • Duff, R. A., L. Farmer, S. E. Marshall, M. Renzo, and V. Tadros. 2011. “Introduction. Towards a Theory of Criminalization.” In Criminalization: The Political Morality of the Criminal Law, edited by R. A. Duff, L. Farmer, S. E. Marshall, M. Renzo, and V. Tadros, 1–53. Oxford: University Press.
  • Edgell, P., J. Gerteis, and D. Hartmann. 2006. “Atheists as ‘Other’: Moral Boundaries and Cultural Membership in American Society.” American Sociological Review 71 (2): 211–234. doi: 10.1177/000312240607100203
  • Edwards, J. R. 2019a. A History of Corporate Financial Reporting in Britain. London: Routledge.
  • Edwards, J. R. 2019b. “Accounting for the Erosion of Fixed Assets 1863–1900. A Case Study.” Accounting History Review 29 (2), forthcoming. doi: 10.1080/21552851.2013.803748
  • Edwards, J. R., M. Anderson, and R. A. Chandler. 2005. “How Not to Mount a Professional Project: The Formation of the ICAEW in 1880.” Accounting and Business Research 35 (3): 229–248. doi: 10.1080/00014788.2005.9729989
  • Edwards, J. R., M. Anderson, and R. A. Chandler. 2007. “Claiming a Jurisdiction for the “Public Accountant” in England Prior to Organisational Fusion.” Accounting, Organizations and Society 32 (1–2): 61–100. doi: 10.1016/j.aos.2005.12.006
  • Evans, E. J. 2000. Parliamentary Reform, c.1770–1918. Harlow: Pearson Education.
  • Griffiths, S. J. 2006. “The Charitable Work of the Macclesfield Silk Manufacturers, 1750–1900.” Unpublished doctoral diss., University of Liverpool.
  • Hanham, H. J. 1959. Elections and Party Management. Politics in the Time of Disraeli and Gladstone. London: Longmans.
  • Hawkins, A. 2015. Victorian Political Culture: ‘Habits of Heart and Mind’. Oxford: Oxford University Press.
  • Hoppen, K. T. 1996. “Roads to Democracy: Electioneering and Corruption in Nineteenth-century England and Ireland.” History 81 (1006): 553–571. doi: 10.1111/j.1468-229X.1996.tb01694.x
  • James, H. 1893. “The British Corrupt Practices Act.” Forum (April): 129–141.
  • Jones, E., ed. 1988. The Memoirs of Edwin Waterhouse. A Founder of Price Waterhouse. London: B.T. Batsford Ltd.
  • Kam, C. 2017. “The Secret Ballot and the Market for Votes at 19th-century British Elections.” Comparative Political Studies 50 (5): 594–635. doi: 10.1177/0010414015626451
  • Knights, M. 2017. “Anticorruption in Seventeenth- and Eighteenth Century Britain.” In Anti-corruption in History: From Antiquity to the Modern Era, edited by R. Kroeze, A. Vitória, and G. Geltner, 181–196. Oxford: Oxford University Press.
  • Lamont, M. 1992. Money, Morals & Manners. The Culture of the French and the American Upper-Middle Class. Chicago: University of Chicago Press.
  • Lee, T. A. 2011. “Bankrupt Accountants and Lawyers: Transition in the Rise of Professionalism in Victorian Scotland.” Accounting, Auditing & Accountability Journal 24 (7): 879–903. doi: 10.1108/09513571111161639
  • Lloyd, T. 1968. The General Election of 1880. Oxford: Oxford University Press.
  • Macclesfield Election Commission. Minutes of Evidence Taken Before the Commissioners Appointed to Inquire into the Existence of Corrupt Practices at the Election of Members to Serve in Parliament for the Borough of Macclesfield. 1881. Available at: House of Commons Parliamentary Papers Online.
  • Macclesfield Election. Copy of the Shorthand Writers’ Notes of the Evidence and Judgment on the Trial of the Macclesfield Election Petition. 1880. Available at: House of Commons Parliamentary Papers Online.
  • Malmgreen, G. 1985. Silk Town: Industry and Culture in Macclesfield 1750–1835. Hull: Hull University Press.
  • Matthews, D., M. Anderson, and J. R. Edwards. 1998. The Priesthood of Industry. The Rise of the Professional Accountant in British Management. Oxford: Oxford University Press.
  • Minutes of the Proceedings of the Institution of Civil Engineers. 1896. 123 (January): 448–451.
  • Moore, J. 2017. “Corruption and the Ethical Standards of British Public Life. National Debates and Local Administration, 1880–1914.” In Anti-corruption in History: From Antiquity to the Modern Era, edited by R. Kroeze, A. Vitória, and G. Geltner, 267–278. Oxford: Oxford University Press.
  • O’Gorman, F. 1992. “Campaign Rituals and Ceremonies: The Social Meaning of Elections in England 1780–1860.” Past & Present 135: 79–115. doi: 10.1093/past/135.1.79
  • O’Leary, C. 1962. The Elimination of Corrupt Practices in British Elections 1868–1911. Oxford: Clarendon Press.
  • Orr, G. 2006. “Suppressing Vote-Buying: the ‘War’ on Electoral Bribery From 1868.” The Journal of Legal History 27 (3): 289–314. doi: 10.1080/01440360601041142
  • Parker, R. H., ed. 1980. British Accountants. A Biographical Sourcebook. New York: Arno Press.
  • Parker, R. H. 1986. The Development of the Accountancy Profession in Britain to the Early Twentieth Century. Academy of Accounting Historians: Monograph Five.
  • Parker, R. H., S. A. Zeff, and M. Anderson. 2012. Major Contributions to the British Accountancy Profession: A Biographical Sourcebook. Edinburgh: ICAS.
  • Pugh, M. 2002. The Making of Modern British Politics, 1867–1939. Oxford: Blackwell Publishing.
  • Radcliffe, V. S., C. Spence, M. Stein, and B. Wilkinson. 2018. “Professional Repositioning During Times of Institutional Change: The Case of Tax Practitioners and Changing Moral Boundaries.” Accounting, Organizations and Society 66: 45–59. doi: 10.1016/j.aos.2017.12.001
  • Report of the Commissioners Appointed Under Her Majesty’s Royal Sign Manual to Inquire into the Existence of Corrupt Practices in the Borough of Macclesfield. 1881. Available at: House of Commons Parliamentary Papers Online.
  • Rix, K. 2008. “'The Elimination of Corrupt Practices in British Elections'? Reassessing the Impact of the 1883 Corrupt Practices Act.” The English Historical Review 123 (500): 65–97. doi: 10.1093/ehr/cen005
  • Rix, K. 2016. Parties, Agents and Electoral Culture in England, 1880–1910. Woodbridge: The Boydell Press.
  • Robb, G. 1992. White-Collar Crime in Modern England. Financial Fraud and Business Morality 1845–1929. Cambridge: Cambridge University Press.
  • Rules and Regulations of The Manchester Institute of Accountants. 1871. Manchester: Isaac W. Petty.
  • Seymour, C. 1915. Electoral Reform in England and Wales. The Development and Operation of the Parliamentary Franchise, 1832–1885. New Haven: Yale University Press.
  • Simester, A. P., and A. von Hirsch. 2011. Crimes, Harms, and Wrongs: On the Principles of Criminalisation. Oxford: Hart Publishing.
  • Taylor, J. 2005. “Commercial Fraud and Public Men in Victorian Britain.” Historical Research 78 (200): 230–252. doi: 10.1111/j.1468-2281.2005.00234.x
  • The History of The Institute of Chartered Accountants in England & Wales and its Founder Bodies 1870–1965. 1966. London: Heinemann.
  • Thompson, J. B. 2008. Political Scandal. Power and Visibility in the Media Age. Cambridge: Polity Press.
  • Walker, S. P. 1996. “The Criminal Upperworld and the Emergence of a Disciplinary Code in the Early Chartered Accountancy Profession.” Accounting History 1 (2): 7–35. doi: 10.1177/103237329600100202
  • Walker, S. P. 2004a. “The Genesis of Professional Organisation in English Accountancy.” Accounting, Organizations and Society 29 (2): 127–156. doi: 10.1016/S0361-3682(02)00031-4
  • Walker, S. P. 2004b. Towards the ‘Great Desideratum’. The Unification of the Accountancy Bodies in England, 1870–1880. Edinburgh: ICAS.
  • Walker, S. P. 2004c. “Conflict, Collaboration, Fuzzy Jurisdictions and Partial Settlements. Accountants, Lawyers and Insolvency Practice During the Late Nineteenth Century.” Accounting and Business Research 34 (3): 247–265. doi: 10.1080/00014788.2004.9729967
  • Manuscript Sources
  • Institute of Chartered Accountants in England and Wales (London Metropolitan Archives)
  • MS28410/1 General Meetings Minute Book (A), 1880–1885
  • MS28411/1 Minutes of Council (A), 1880–1885
  • MS28411/2 Minutes of Council (B), 1885–1889
  • MS28411/3 Minutes of Council (C), 1889–1895
  • MS28418/1 Investigation Committee Book (A), 1881–1893
  • MS28418/2 Investigation Committee Book (B), 1893–1902
  • MS28426/1 Reports of Committees, 1880–1886
  • MS28434 Letter Book (A), 1880
  • MS28459/1 Record Book of Legal Advice, 1880–1902
  • MS28460 Precedent Book of Complaints
  • Manchester Institute of Accountants (Manchester Society of Chartered Accountants)
  • Minute Book, 1870–1882.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.