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The Development Of Accounting Regulation, Education, And Literature In Australia, 1788–2005

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  • Garry D. Carnegie

Abstract

Accounting involves the recording of events, the preparation and reporting of results and is a key medium in discharging accountability. It pervades organisations and institutions in every country and is a key element of the business fabric and economic development of any nation. This study examines the development of accounting regulation, education, and literature in Australia across five key phases of European settlement from 1788 to 2005 and presents an overview of the major historical trends in each of these periods. The development of accounting and the profession is intimately linked with significant economic development in Australia over 200 years.

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  • Garry D. Carnegie, 2009. "The Development Of Accounting Regulation, Education, And Literature In Australia, 1788–2005," Australian Economic History Review, Economic History Society of Australia and New Zealand, vol. 49(3), pages 276-301, November.
    • Handle: RePEc:bla:ozechr:v:49:y:2009:i:3:p:276-301
    DOI: 10.1111/j.1467-8446.2009.00266.x
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    References listed on IDEAS

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    1. Carnegie, Garry D. & Edwards, John Richard, 2001. "The construction of the professional accountant: the case of the Incorporated Institute of Accountants, Victoria (1886)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 301-325.
    2. Chua, Wai Fong & Poullaos, Chris, 1993. "Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885-1906," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 691-728.
    3. Keith Alfredson, 2003. "Pathway to 2005 IASB Standards," Australian Accounting Review, CPA Australia, vol. 13(29), pages 3-7, March.
    4. Jenny Kent, 2003. "The PSASB: The Accounting Profession in Regulatory Space," Australian Accounting Review, CPA Australia, vol. 13(30), pages 10-15, July.
    5. Chua, W. F. & Poullaos, C., 1998. "The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 155-187, February.
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    1. Carnegie, Garry D. & O’Connell, Brendan T., 2014. "A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 446-468.
    2. Mataira, Kelvin & Van Peursem, Karen A., 2010. "An examination of disciplinary culture: Two professional accounting associations in New Zealand," Accounting forum, Elsevier, vol. 34(2), pages 109-122.
    3. Foray, Dominique & Lissoni, Francesco, 2010. "University Research and Public–Private Interaction," Handbook of the Economics of Innovation, in: Bronwyn H. Hall & Nathan Rosenberg (ed.), Handbook of the Economics of Innovation, edition 1, volume 1, chapter 0, pages 275-314, Elsevier.
    4. Sidhu, Jasvinder & Carnegie, Garry D. & West, Brian, 2021. "Australia's divided accounting profession: The 1969 merger attempt and its legacy," The British Accounting Review, Elsevier, vol. 53(3).

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