Reviewed by Horace R. Givens West Virginia University
This reprint of Green’s History and Survey of Accountancy is a welcome addition to the growing list of reprinted accounting classics. Green’s book was one of the three early attempts, along with Littleton and Brown, to describe the historical development of accounting theory and practice. The fact that some four decades have passed since its initial publication makes the book of interest to accounting historians not only for its content, but also as an object for study in the evolving historiography of accounting.
The first half of the book is devoted to a broad survey of record-keeping beginning with the Babylonians and extending to modern times. The history of bookkeeping, with heavy emphasis on double entry, is presented covering the period from the 13th century to the 20th century. Green used a geographical approach, and discussed separately the developments in a number of different countries. For most of these, the emphasis is on developments of the 19th and 20th centuries.
The same country-by-country approach was followed in the dis-cussion of regulatory legislation for the accounting profession. This section also deals primarily with the 19th century and later and con¬tains a delightful bit of accounting trivia—that Uruguay “was the first country in the Western Hemisphere to legally recognize and regulate accountancy. This recognition occurred in 1825” (p. 153). The history of legislation in the United States received most of Green’s attention; here he treated many of the individual states separately. The history of education for accountancy is surveyed, again with most attention given to the United States, although a number of other countries are mentioned.
Turning to the development of accountants’ associations, Green discussed the Institute of Accounts, the American Association of Public Accountants, the American Institute of Accountants, the American Society of Certified Public Accountants, the American Association of University Instructors in Accounting and the Nation¬al Association of Cost Accountants. The various purposes and ser¬vices of a number of these groups are briefly mentioned. The pro-fessional societies of a number of other countries are also mentioned, with most emphasis given to Great Britain. In his chapter on ethics Green cites from the various codes developed by several of the American organizations.
Finally, Green provides a synopsis of the requirements for certifi-cation as certified public accountant in each of the jurisdictions in the United States. This last is of interest to historians concerned with the evolution of professional licensure for accountants.
The major criticism to be applied to Green’s book is the super¬ficial treatment accorded to virtually all the topics discussed. This superficiality is obvious from the size of the work and the long list of subjects included. For example, the “history” of accounting in Austria, Norway, Finland, Switzerland, Czechoslovakia, Poland, Sweden, Belgium, Denmark and France is covered in a grand total of five pages in Chapter II. In similar fashion the history of legisla¬tion for the accounting profession in 26 separate countries of the world is discussed in the space of 16 pages. The same superficial treatment was accorded to the bibliography. In addition to being brief, the bibliography lists only book titles and/or author names in many cases. Periodicals are listed only by title. There is little help here for a researcher.
One very favorable point to be made about the book concerns the illustrations. Some thirty of these are provided, of excellent quality, ranging over the history of record-keeping, from cuneiform tablets to George Washington’s expense account. While many of these illustrations, or similar ones, may be found elsewhere, it is pleasant to have so many of varying types conveniently gathered together in one volume. I suspect that many accounting historians find themselves, as I do myself, spending a great deal of time read¬ing modern analyses of past events and artifacts. I think there is an undesirable sterility to such activity. So, if we cannot all handle a cuneiform tablet or a libri segreti now and then, at least it is pleasing to have a picture at which to look.
The book deserves a place on the accounting historian’s book¬shelf both because of its content and its position as a period piece. It can be read in a sitting or two and as such is a useful supplement to reading lists for courses in business or accounting history. Despite the passage of time, it will still give the interested reader a “survey” of the history of the accounting field.
(Vol. 3, No. 2, p. 5, 1976)
