The development of accounting in UK universities: An oral history. (February 2018)

• Record Type: Journal Article
• Authors: Stevenson, Lorna; Power, David; Ferguson, John; Collison, David
• Other Names: Evans Elaine guest-editor.; Paisey Catriona guest-editor.
• Is Part Of: Accounting history. Volume 23:Number 1/2(2018)
• Page Start: 117
• Page End: 137
• Publication Date: 2018-02
• Subjects: LSE Triumvirate -- oral history -- university accounting education; Accounting -- History -- Periodicals; 657.0905
• DOI: 10.1177/1032373217733112
• Languages: English
• ISSNs: 1032-3732

Abstract

This article reports on the development of the accounting discipline in universities in England and Scotland from the 1960s. Drawing on the oral history narratives of six distinguished accounting scholars who played a significant role in the discipline, this article documents (1) the initial influences on the teaching of accounting in English universities, (2) the different influences on the teaching of accounting in Scottish universities and (3) the influence of US universities and their scholars on the development of academic accounting in the United Kingdom. With a focus on the second wave of accounting professoriate who followed the London School of Economics (LSE) 'Triumvirate' of William Baxter, Harold Edey and David Solomons, this article provides first-hand insights into the shape and spread of university accounting education at a crucial stage of its development. This, in turn, develops an understanding of the contemporary academic accounting discipline in the United Kingdom.