The Report
This oral history report is based on transcripts of interviews with prominent twentieth century accountants, namely: E. Kenneth Wright; Jack Clayton; Sir Basil Smallpeice; and Bruce Sutherland, carried out by Michael J. Mumford in the late 1970s and early 1980s. The interviews highlight that accounting issues which are highly relevant today were also of concern in the mid-twentieth century, such as the use of judgement and the level of detail required in accounting standards.
The interviews provide a valuable insight into the development of the profession and accounting practice. They cover a period of significant change, with the advent of the Second World War, the influence of US accounting practices, the growth of large-scale companies, the divorce of ownership and control, and a growing securities market. New accounting problems emerged and key issues noted from the interviews included: recognition of income; taxation; accounting for changing prices; group accounting; development of accounting standards; and management costing.
In addition to the four interviews recorded in the book, a further eight interviews are available to download from the ICAS website. These interviews are: Lawrence W. Robson; Stanley Dixon; Eric Hay Davison; Norman G Lancaster; William W. Fea; William T. Baxter; Harry Norris; and Godfrey Judd.
ISBN 978-1-904574-36-1
Price £15.00
This report can be ordered in hard copy or downloaded in PDF format. There is also an Executive Summary to give a brief overview of the report.
To access the order form, please click on the link below:
Order Form
To view the whole report, please click on the link below:
Full Research Report
To view the additional interviews and introduction, please click on the relevant link below:
Introduction
Interview with Lawrence W. Robson
Interview with Stanley Dixon
Interview with Eric Hay Davison
Interview with Norman G. Lancaster
Interview with William W. Fea
Interview with William T. Baxter
Interview with Harry Norris
Interview with Godfrey Judd
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