Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...
Learned institutions and societies -- Scotland -- History;Accounting -- Societies, etc.;Institute of Accountants in Edinburgh;Institute of Accountants in Glasgow
This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow...