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- Title
THE FORGOTTEN ACCOUNTING ASSOCIATION: THE INSTITUTE OF ACCOUNTS.
- Abstract
Focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization is often overlooked or confused with the American Institute of Accountants (the predecessor of the American Institute of Certified Public Accountants), so that little has been written about it. The author used periodicals published during the late 19th and early 20th centuries to reconstruct the history and contribution of this Institute. Its contributions were many, including forming and influencing the passage of the first certified public accountant (CPA) law, developing tests of fitness for membership 14 years before the first CPA exam, and setting standards for professionalism in the United States. In addition, the institute developed a foundation for treating accounting as a science, which helped elevate the status of bookkeeping and public accounting during the late 19th century.
- Publication
Accounting Historians Journal, 1998, Vol 25, Issue 1, p29
- ISSN
0148-4184
- Publication type
Article
- DOI
10.2308/0148-4184.25.1.29