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Accounting -- Scotland -- History; Society of Accountants in Edinburgh; Institute of Accountants in Edinburgh; Institute of Accountants and Actuaries in Glasgow
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Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Accounting Historians Journal
This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events. The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). …