A Microhistory of the Development of an Accounting Discipline at the University of Dundee

Using a microhistory approach, this paper examines the origins of accounting as a separate academic discipline within the University of Dundee. A review of the literature and archival investigations set the wider context, within which the microhistory analysis is situated. Both archival research at the University of Dundee, as well as oral histories from prominent individuals involved, are used as a basis for empirical investigation. Our microhistorical analysis examines the reasons behind the elevation of the discipline to Departmental status within the University of Dundee. Such an analysis is important since many Departments of Accountancy were established in Scottish Universities around this time, and the findings have wider implications about the development of Accountancy as a University discipline. The findings suggest that financial considerations as well as a growing respect for the discipline and the part-time staff from the profession who taught at universities contributed to the emergence of a separate Department of Accountancy. In addition, the changing entry routes of the professional bodies and the decision of one Scottish university to withdraw from the teaching of Chartered Accountants created the opportunity for Scottish universities such as the University of Dundee to establish departments in this discipline area.

Parallel Session 2b