The maturity of an academic discipline manifests itself in a variety of ways. One of these, an essentially historical manifestation, is the attention which a discipline pays to its pioneers. This article seeks to continue this maturation process through an examination of the life of Leslie Arthur Schumer, an Australian cost accountant. Schumer's contribution to accounting development was made through his multidimensional approach to accounting and financial management and through his practical work, teaching, writing and involvement with professional associations. In later life Schumer's contribution to accounting and business history was recognised.
Anderson, R.H. , (1996), “The Demise of the Cost Accounting Profession in Australasia”, in Richardson, A.J. (ed.), Disorder and Harmony: 20th Century Perspectives on Accounting History, Vancouver, CGA Canada Research Foundation Research Monograph No.23, pp.159-177.
6.
Australian Society of Accountants , (1962), History of the Australian Society of Accountants and its Antecedent Bodies, Melbourne: Australian Society of Accountants .
7.
Australasian Institute of Cost Accountants , (1931), Cost Reduction by Cost Control, Melbourne. Bottrill, G.W. , Letter to Ray Anderson, 15 August 1995.
8.
Burrows, G.H. , (1989), “Glimpses of A.A. Fitzgerald”, in J. St. G. Kerr and R.C. Clift (eds.), Essays in Honour of Louis Goldberg, Department of Accounting and Business Law, The University of Melbourne , pp.277-296.
9.
Carnegie, G.D. and Napier, C.J. , (1996), “Critical and Interpretive Histories: Insights into Accounting's Present and Future Through it's Past” , Accounting, Auditing and Accountability Journal, Vol.9, No.3, pp. 7-39 .
10.
Chen, R.S. and Pan S. , (1980), “Frederick Winslow Taylor's Contribution to Accounting” , Accounting Historians Journal, Vol.7, No.1, pp. 17-35 .
11.
Clark, J.M. , (1943), The Incidence of Overhead Costs, Melbourne: Accountants Publishing Company Limited, by arrangement with The University of Chicago Press .
12.
Commonwealth Institute of Accountants , (1934), The Commonwealth Journal of Accountancy. Accountancy Thesis Report of the Committee of Award, 1December, p. 88-88 .
13.
Commonwealth of Australia , (1942), An Explanation of Standard Conditions Applicable to Contracts on a Cost Plus Profit Basis, Melbourne: Commonwealth of Australia .
14.
Cost Research Society, Melbourne and The Australasian Institute of Cost Accountants (1933), Reorganizing of Business for Profit, Melbourne: Cost Research Society, Melbourne and The Australasian Institute of Cost Accountants .
15.
Dohr, J.L. and Inghram, H.A. , (1924), Cost Accounting Principles and Practice, New York: Ronald Press .
16.
Falkus, M. , (1993), Called to Account: A History of Coopers and Lybrand in Australia, St. Leonard: Allen & Unwin .
17.
Foreman, P. , (2001), “The Transfer of Accounting Technology: A Study of the Commonwealth of Australia Government Factories, 1910-1916” , Accounting History, NS Vol.6, No.1, May, pp. 31-59 .
18.
Foreman, P. and Tyson, T.N. , (1998), “Accounting, Accountability and Cost Efficiency at the Commonwealth of Australia Clothing Factory, 1911-1918” , Accounting History, NS Vol.3, No.2, November, pp. 7-36 .
19.
Gibson, R. , (1990), “Documenting Australian Accounting History, Cumulative Index to Accounting History” Newsletter Nos 1-17 , Accounting History, Vol.2. No.1, pp. 39-58 .
20.
Gibson, R. , (1991), “Chronological List of Books and Articles on Australian Accounting History” , Accounting History, Vol.3. No.2, pp. 127-149 .
21.
Givens, H.R. , (1980), “Peter Duff: Accountant and Educator” , Accounting Historians Journal, Vol.7, No.1, pp. 37-42 .
22.
Goldberg, L. , (1988), “A.A. Fitzgerald on the ‘Principles of Accounting’” , Accounting Historians Journal, Vol.15, No.1, pp. 119-134 .
23.
Hislop, A.M. , (1929), Company Accounts as Applied to Australia and New Zealand, Melbourne: Pitman. Hunt, R.A. , Letter to L.A. Schumer, 22 January 1953.
24.
Kerrigan, H.D. , 1989, “Accounting Greats in their Time – A Personal Diary” , Accounting Historian's Notebook, Vol.12, No.2, Fall, pp. 1-1 & 46-53 .
25.
Kitchen, J. and Parker, R.H. , (1984), Accounting Thought and Education: Six English Pioneers, New York: Garland .
26.
Linn, R. , (1996), Power, Progress and Profit: A History of the Australian Accounting Profession, Melbourne: Australian Society of Certified Practising Accountants .
27.
Macdonald, O.R. , “ Historical Survey”, in Commonwealth Accountants' Year Book 1936, Melbourne Commonwealth Institute of Accountants , pp.5-55.
28.
Munro, D.H., (1953), Letter to L.A. Schumer, 25 September.
29.
Newman, E.W. , (1921), Theory and Practice of Costing, Pitman: London .
30.
Nixon, N.V. , (1976), “Sir Edwin V. Nixon, C.M.G. Founder of the Firm” , Arthur Young News, February, pp. 3-5 .
31.
Parker, R.H. , (1961), “Australia's First Accountancy Body – The Adelaide Society of Accountants” , Chartered Accountant in Australia, Vol.XXXII, No.6, December, pp. 337-340 .
32.
Parker, R.H. , (1977), “Research Needs in Accounting History” , Accounting Historians Journal, Vol.4, No.2, pp. 1-28 .
33.
Parker, R.H. , (1978), “British Men of Account” , Abacus, Vol.14, No.1, pp. 53-65 .
34.
Parker, R.H. , (1980), “Memorial Frank Sewell Bray 1906-79” , The Accounting Review, Vol.LV, No.2, pp. 307-316 .
35.
Pike, D. , (1957), Paradise of Dissent South Australia 1829-57, London: Longman Green & Co. Ltd.
36.
Pike, D. , (1958), “South Australia: A Historical Sketch” in Best, R.J. (ed.), Introducing South Australia, Carlton: Melbourne University Press , pp.3-20.
37.
Previts, G.J. , Parker, L.D. and Coffman, E.N. , (1990), “Accounting History: Definition and Relevance” , Abacus, Vol.26, No.1, pp. 1-16 .
38.
Previts, G.J. , Parker, L.D. and Coffman, E.N. , (1990), “An Accounting Histiography: Subject Matter and Methodology” , Abacus, Vol.26, No.2, pp. 136-158 .
39.
Previts, G.J. and Merino, B.D. , (1998), A History of Accountancy in the United States, Ohio: Ohio State University Press .
40.
Ross, J.W. , (1939), Letter to L.A. Schumer, 1 October. Ryall, R.J.H., (1925), Primer of Costing, Bath: Pitman .
41.
Sanders, T.H. and Coffman, P. , (1930), Problems in Industrial Accounting, New York: McGraw Hill .
42.
Southam, H.C., (1986), Letter to L.A. Schumer, 27 September.
43.
Stacey, N.A.H. , (1954), English Accountancy: A Study in Social and Economic History 1800-1954, London: Gee .
