THE DEVELOPMENT OF ACCOUNTING REGULATION, EDUCATION, AND LITERATURE IN AUSTRALIA, 1788–2005

Authors

  • Garry D. Carnegie

    1. University of Ballarat
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      Earlier versions of this paper were presented as a plenary address at the 12th World Congress of Accounting Historians, Istanbul, in July 2008 and also at a research seminar held at the University of Minho, Braga, in April 2008. The comments that were received as a result of these presentations are appreciated. Particular appreciation is expressed to Jayne Bisman, Geoff Burrows, Robt W. Gibson, Delfina Gomes, Robert H. Parker, Lúcia Lima Rodrigues, Michael Scorgie, Brian West, Graeme Wines and to two anonymous referees for their helpful comments on previous iterations of the paper.


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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