Reviewed by Lee D. Parker Monash University, Melbourne, Australia
Professor Parker has provided a fascinating collection of previously published biographical pieces that provide some insight into the lives of men who have been prominent figures in the history of British accounting. The book is a useful sourcebook that provides easier access to existing information about the founders of the British profession, and encouraging biographical research in accounting history.
lt contains the biographies of 65 accountants; 56 of them obituaries, for the most part, originally published in the Accountant. The editor’s introductory remarks cover eleven pages and outline literary sources, criteria for inclusion, the Scottish influence on British accounting, social origins of the accountants included in the book, the work of the accountant, text-book writers, accounting and the universities, and Knights, Baronets and Peers. The biographies themselves are reproductions of the originally published biographies (the actual typeface of the original publication) and 29 include a photograph of their subject.
The collection covers notable accountants of British birth who spent most of their working lives in Britain. Of particular interest to the general reader are the biographies of men whose names have survived through association with prominent national and international firms. These include McClelland, Price, Young, Cooper, De-loitte, Whinney, Waterhouse, McLintock, Touche, Peat, and Marwick. Also worthy of note are the biographies of leading textbook writers such as Dicksee, Pixley, Dickinson, Carter, Leake, de Paula, and Spicer.
Although it is a valuable resource, this book undoubtedly would have further benefited from some modest editing to make the reader’s task a little easier. Numbering of the book’s approximately 147 pages would be most useful to general reader and researcher alike, as would the provision of a comprehensive index. Each biography would benefit from the inclusion of birth and death date and source of reproduction. While recognising that the book is intended as a “source book,” the extension of already valuable introductory editorial comments and analyses would be welcomed.
When so many biographies are read together, a number of general impressions are formed. Many British accountants were politically active or politically “connected.” Many also served on government posts or committees, advised government or took part in Royal commissions. Some accountants exhibited a wide range of community interests and involvement while others were devoted solely to their profession. Accounting teachers and textbook authors were invariably professional practitioners who displayed an academic talent and commitment. Nor could it be said that they were all staid and sober; Parker’s biographies include poems written by and about such men.
This book represents an invaluable addition to works in accounting history. Moreover, Professor Parker’s editorial raises a series of important questions that await the attention of researchers. Nevertheless the book deserves the attention of an even wider audience. It provides material which could usefully be included as background material in financial accounting and auditing textbooks, thus introducing students to the traditions of the profession. It also provides anecdotal material for accounting teachers to include in undergraduate lectures and a data bank for historical material that can be introduced at the postgraduate level. Undoubtedly, the researcher, teacher and general reader will find within the pages of this book a rich resource indeed.
