Reviewed by Dale A. Buckmaster University of Delaware
The stated objective of this book is to present a picture of Robert H. Montgomery, the man. The author states, “If in this study I have been able to capture the ‘essence’ of his personality in any small part, my purpose will have been fulfilled.”
This reviewer takes the position that the role of biography in the study of history is to illuminate or contribute to the understanding of history. There is no justification. The personal lives of individuals are rarely interesting enough to justify a book. It is within this context that this review is written.
The book begins with a short introductory chapter that deals with two subjects. First, there is a defense of the study of accounting history. Then, the purpose of the book is identified. Chapters II and Ill identify Montgomery’s origins, early personal and professional life, and involvement in accounting education. Chapters IV through VII, the heart of the book, examine Montgomery’s impact on accounting and accounting practice through public service, writing, and professional society association. The last chapter describes his strong interest in trees during the final part of his life. The text of the book is followed by three appendices and a very impressive bibliography.
Fortunately, the author’s contribution goes beyond his stated objective of describing the Montgomery life and personality. Roberts provides the reader with a description of part of the environment of the accounting profession in the United States during the late nineteenth and early twentieth centuries. Furthermore, the description seems impressively researched and documented and, for the most part, easy to read.
Most of the shortcomings of the book are contained in the first three chapters. The biographical material in Chapters II and IIl distracts from the real value of the book. Also, the section of the Introduction defending the study of accounting history is unnecessary, and annoying. The study of accounting history has achieved stature and this section seems presumptuous.
Undergraduate and new graduate students can probably utilize their time more efficiently by seeking other general materials examining the early development of the accounting profession in the United States. On the other hand, tyros in this area will find this an excellent book. It will contribute to an overall understanding of the period and the bibliography suggests a number of reference sources. Veteran researchers of the history of accounting may not want to read the whole book. Yet reference to specific sections (as identified by the Table of Contents) might be very useful in the early stages of a project.
