A microhistory of accounting at the University of Dundee

This paper uses microhistory to examine the origins of accounting education at the University of Dundee. It summarises the literature describing the development of UK accounting education, thereby providing the macrohistorical background. Both archival research and oral histories are used as a basis for this research. The microhistorical analysis examines the reasons behind the elevation of accounting to departmental status. This analysis is important since many Accountancy Departments were established in Scottish Universities at this time and so the findings have wider implications for the development of the discipline. The findings suggest that financial considerations and a growing respect for the discipline and part-time professional teaching staff contributed to the emergence of an Accountancy Department. At the same time, the professional body entry requirements changed and one Scottish university withdrew from its provision of professional accounting courses which created an opportunity for competitors to establish their own Accountancy Departments.