EDWARD WILD: ADVOCATE OF SIMPLIFICATION AND AN ORGANISED PROFESSION IN COLONIAL AUSTRALIA

1995 ◽  
Vol 22 (2) ◽  
pp. 131-149 ◽  
Author(s):  
Garry D. Carnegie ◽  
Scott A. Varker
Keyword(s):  
Accounting Profession ◽  
Double Entry

As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.

scholarly journals The Genesis of Double Entry Bookkeeping

2015 ◽  
Vol 91 (1) ◽  
pp. 299-315 ◽  
Author(s):  
Alan Sangster
Keyword(s):  
13Th Century ◽  
Accounting Profession ◽  
Accounting History ◽  
External Impetus ◽  
New Form ◽  
Significant Change ◽  
Double Entry ◽  
Do So

ABSTRACT The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to identify what caused this significant change in bookkeeping practice. I do so by adopting a new accounting history perspective to investigate the circumstances surrounding the emergence of double entry in early 13th century Italy. Contrary to previous findings, this paper concludes that the most likely form of enterprise where bookkeeping of this form emerged is a bank, most likely in Florence. Accountability of the local bankers in Florence to the Bankers Guild provided a unique external impetus to generate a new form of bookkeeping. This new bookkeeping format provided a clear and unambiguous picture of the accounts of all debtors and creditors, along with the means to check that the entries between them were complete and accurate.

Better Data Entry: Double Entry Is Superior to Visual Checking

2008 ◽  
Author(s):  
Kimberly A. Barchard ◽  
Jenna Scott ◽  
David Weintraub ◽  
Larry A. Pace
Keyword(s):  
Data Entry ◽  
Double Entry

The correction of double entry bookkeeping errors in the late 14th century

2019 ◽  
pp. 7-30 ◽  
Author(s):  
Mikhail Kuter ◽  
Marina Gurskaya ◽  
Ripsime Bagdasaryan
Keyword(s):  
14Th Century ◽  
Double Entry

Review of Commitment Theories and Models: Application to an Emerging Profession

2020 ◽  
pp. 1-14
Author(s):  
Dr. Lynn Spellman White
Keyword(s):  
Survey Data ◽  
Human Resource ◽  
Professional Commitment ◽  
Accounting Profession ◽  
Research Project ◽  
Study Results ◽  
Practical Implications

The purpose of this research project is to explore if traditional explanations of organizational and professional commitment and conflict, which have been developed through research of older and more established professions such as the Accounting profession, also apply to the Human Resource profession. Survey data gathered from HR practitioners are used to examine the correlates of organizational and professional commitment and conflict. Study results indicate the models explain a significant portion of the variation in both organizational and professional commitment, and that the two types of commitment have different antecedent factors. Results also indicate that organizational and professional conflict is lowest when both levels of organizational and professional commitment are high. Theoretical and practical implications are discussed.

Enriching AIS Courses With SOX Compliance Activities

2010 ◽  
Vol 5 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Joann Segovia ◽  
Carol M. Jessup ◽  
Marsha Weber ◽  
Sheri Erickson
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Internal Controls ◽  
Accounting Profession ◽  
Investor Confidence ◽  
Reporting Requirements ◽  
Sarbanes Oxley ◽  
Audit Firms ◽  
Significant Change

A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.

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