This study analyses the first editions of the first-year accounting textbooks published in the United States during the first third of the twentieth century. This was a time of rapidly expanding accounting education and these books were developed to meet this need. The analysis in this study includes a topical overview of the 33 books identified as first-year accounting textbooks as well as a detailed examination of the more successful books. The books were not all the same, differing on such items as their intended audiences, presentation of the accounting cycle, consideration of alternative valuation approaches, and other items such as the amount of emphasis on financial statement analysis. Hence, despite similarities such as a focus on procedures, the type of problem material, and a lack of cost/managerial topics, the books provided a rich set of available texts for instructors of the time.
Allen, C.E. , (1927), “The Growth of Accounting Instruction Since 1900” , The Accounting Review,Vol.2, No.2, June, pp. 150-166 .
2.
Andersen, A. , (1922), “The Need of a Broader Conception of the Work of the Accountant” , Papers and Proceedings of the American Association of University Instructors in Accounting,Vol.VI, No.1, pp. 7-14 , reprinted, New York: Arno Press, Vol.II, 1980.
3.
Andersen, A. , (1926), “The Accountant's Function as Business Advisor” , The Journal of Accountancy, Vol.41, No.1, January, pp. 17-21 .
4.
Anyon, J.T. , (1925a), “Early Days of American Accountancy” , The Journal of Accountancy,Vol.39, No.1, January, pp. 1-8 .
5.
Anyon, J.T. , (1925b), “Early Days of American Accountancy II” , The Journal of Accountancy,Vol.39, No.2, February, pp. 81-92 .
6.
Anyon, J.T. , (1925c), “Early Days of American Accountancy III” , The Journal of Accountancy,Vol.39, No.3, March, pp. 161-169 .
7.
Beers, J.W. , (1928), “Training Classes in the Income Tax Unit” , The Accounting Review, Vol.3, No.2, June, pp. 177-183 .
8.
Belser, F.C. , (1927), “How the Universities Can Aid the Accounting Profession” , The Accounting Review, Vol.2, No.1, March, pp. 37-42 .
9.
Bentley, H.C. and Leonard, R.S. , (1934a), Bibliography of Works on Accounting by American Authors,Volume I, 1796-1900, Boston: Harry C. Bentley (Reprinted in New York: Augustus M. Kelley - Publishers, 1970).
10.
Bentley, H.C. and Leonard, R.S. , (1934b), Bibliography of Works on Accounting by American Authors, Volume II, 1901-1934, Boston: Harry C. Bentley (Reprinted in New York: Augustus M. Kelley - Publishers, 1970).
11.
Bennett, G.E. , (1928), “Book Review of Accounting Method” , The Journal of Accountancy, Vol.46, No.4, October, pp. 312-313 .
12.
Blight, R.E. , (1925), “Cultural Value of Accountancy Studies” , Journal of Accountancy, Vol.20, No.5, May, pp. 385-392 .
13.
Briggs, L.L. , (1930), “Accounting in Collegiate Schools of Business” , The Accounting Review, Vol.5, No.2, June, pp. 175-181 .
14.
Carey, J.C. , (1969), The Rise of the Accounting Profession,Vol.I, New York: American Institute of Certified Public Accountants .
15.
Chase, W.A. , (1906), “The Profession of a Certified Public Accountant” , The Journal of Accountancy, Vol.2, No.3, July, pp. 194-200 .
16.
Chatfield, M. , (1996), “Jones, Thomas (1804-1889)”, The History of Accounting,edited by M. Chatfield and R. Vangermeersch , New York: Garland Publishing .
17.
Dohr, J.L. , (1930), “Accounting in the Law School” , The Accounting Review, Vol.5, No.3, September, pp. 213-214 .
18.
Edwards, D.E. and Miranti, P.J. Jr. , (1987), “The AICPA: A Professional Institution in a Dynamic Society” , The Journal of Accountancy,Vol.163, No.5, May, pp. 22-38 .
19.
Elwell, F.H. , (1917), “The Problem of Standardizing University Courses in Accounting” , Papers and Proceedings of the American Association of University Instructors in Accounting, Vol.I, No.1, pp. 19-29 , reprinted, New York: Arno Press, Vol.I, 1980.
20.
Fedde, A.S. , (1926), “Accountancy Education” , The Journal of Accountancy, Vol.42, No.2, August, pp. 81-87 .
21.
Fleischman, R.K. , (1987), “Foundation of the National Municipal League” , The Journal of Accountancy, Vol.163, No.5, May, pp. 297-298 .
22.
Freeman, H.C. , (1925), “Some Thoughts on Modern Tendencies” , The Journal of Accountancy, Vol.39, No.5, May, pp. 361-366 .
23.
Garraty, J.A. , (1995), The American Nation: A History of the United States Since 1865, Vol.2, Eighth Edition, New York: Harper Collins College Publishers .
24.
Greer, H.C. , (1928), “Where Teaching Lags Behind Practice” , The Accounting Review, Vol.3, No.3, September, pp. 289-296 .
25.
Greer, H.C. , (1933), “The Present Status of Accounting Teaching” , The Accounting Review,Vol.VIII, No.1, March, pp. 62-67 .
26.
Hanslein, J.D. , (1930), “The Position of Accounting in the Small Liberal Arts College” , The Accounting Review, Vol.5, No.2, June, pp. 150-152 .
27.
Hopkins, M.B. , (1930), “Book Review of The ABC of Accounting” , The Journal of Accountancy, Vol.49, No.1, January, pp. 73-74 .
28.
Horner, J.T. , (1922), “Discussion” , Papers and Proceedings of the American Accounting of University Instructors in Accounting, Vol.6, No.1, pp. 43-45 , reprinted, New York: Arno Press, Vol.II, 1980.
29.
Hughes, H.P. , (1982), “Some Contributions of and Some Controversies Surrounding Thomas Jones and Benjamin Franklin Foster” , The Accounting Historians Journal, Vol.9, No.2, Fall, pp. 43-51 .
30.
Jackson, J.H. , (1922), “The Correlation of University Instruction in Accounting with Professional Accountancy II” , Papers and Proceedings of the American Association of University Instructors in Accounting,Vol.VI, No.1, pp. 32-37 , reprinted, New York: Arno Press, Vol.II, 1980.
31.
Jackson, J.H. , (1925), “Accountancy as a Profession – What Opportunities Does it Offer for a Professional Career” , The Journal of Accountancy, Vol.40, No.3, September, pp. 161-172 .
32.
Jackson, J.H. , (1926), “Present Tendencies in Commercial Education” , The Accounting Review, Vol.1, No.2, June, pp. 1-11 .
33.
Kendrick, H.W. , (1931), “The Need for Accounting in the Law School Curriculum” , The Accounting Review, Vol.6, No.1, March, pp. 38-41 .
34.
Langenderfer, H.Q. , (1987), “Accounting Education's History – A 100-Year Search for Identity” , The Journal of Accountancy,Vol.163, No.5, May, pp. 302-331 .
35.
Lawton, W.H. , (1917), “Book Review of Accounting Theory and Practice” , The Journal of Accountancy,Vol.24, No.6, December, pp. 488-490 .
36.
Lay, C.F. , (1928), “The Growth of the Controller and the Business Administration Curriculum” , The Accounting Review,Vol.3, No.1, March, pp. 43-52 .
37.
Littleton, A.C. , (1923), “An Appraisal of the Balance Sheet Approach” , Papers and Proceedings of the American Association of University Instructors in Accounting, Vol.VII, No.1, pp. 85-92 , reprinted, New York: Arno Press, Vol.II, 1980.
38.
Loeb, I. , (1927), “The Place of Accounting Instruction” , The Accounting Review, Vol.2, No.1, March, pp. 46-47 .
39.
May, G.O. , (1926), “Corporate Publicity and the Auditor” , The Journal of Accountancy, Vol.42, No.5, November, pp. 321-326 .
40.
McKinsey, J.O. , (1920), “Accounting Courses in Preparation for Business Management” , Papers and Proceedings of the American Association of University Instructors in Accounting,Vol.IV, No.1, pp. 53-63 , reprinted, New York: Arno Press, Vol.I, 1980.
41.
McKinsey, J.O. , (1925), “Modern Tendencies in Accounting Practice” , The Journal of Accountancy, Vol.39, No.4, April, pp. 299-308 .
42.
Needles, B.E., Jr. , Powers, M. , Mills, S.K. and Anderson, H.R. , (1999), Principles of Accounting, seventh edition, Boston: Houghton Mifflin Company .
43.
Nissley, W.W. , (1928), “Progress of the Bureau for Placements” , The Accounting Review,Vol.3, No.1, March, pp. 36-42 .
44.
Pinkerton, P.W. , (1924), “Educational Deficiencies in Junior Accountants” , Papers and Proceedings of the American Association of University Instructors in Accounting, Vol.VIII, No.1, pp. 22-30 , reprinted, New York: Arno Press, Vol.III, 1980.
45.
Previts, G.J. and Merino, B.D. , (1998), A History of Accountancy in the United States, Columbus: The Ohio State University .
46.
Prickett, A.L. , (1928), “Development of High School Commercial Curriculum and University Courses” , The Accounting Review, Vol.3, No.1, March, pp. 53-68 .
47.
Richardson, A.P. , (1917), “Registration of Accountants” (Editorial), The Journal of Accountancy, Vol.23, No.3, March, pp. 185-189 .
48.
Richardson, A.P. , (1918a), “Preparation of Tax Returns” (Editorial), The Journal of Accountancy, Vol.25, No.6, June, pp. 447-451 .
49.
Richardson, A.P. , (1918b), “How Best to Serve” (Editorial), The Journal of Accountancy, Vol.26, No.1, July, pp. 38-40 .
50.
Richardson, A.P. , (1918c), “Exemption for Accountants” (Editorial), The Journal of Accountancy, Vol.26, No.3, September, pp. 212-215 .
51.
Richardson, A.P. , (1919), “What the Profession Offers” (Editorial), The Journal of Accountancy, Vol.27, No.6, June, pp. 437-440 .
52.
Richardson, A.P. , (1924), “The Accountant's Training” (Editorial), The Journal of Accountancy, Vol.37, No.1, January, pp. 39-40 .
53.
Richardson, A.P. , (1926a), “Opportunities for College Graduates” (Editorial), The Journal of Accountancy, Vol.41, No.3, March, pp. 196-197 .
54.
Richardson, A.P. , (1926b), “Attracting College Graduates to Accountancy” (Editorial), The Journal of Accountancy,Vol.41, No.5, May, pp. 354-355 .
55.
Richardson, A.P. , (1926c),“American Institute of Accountants Report of the Secretary, 1916-1926”, Vol.42, No.5, November, pp. 349-363 .
56.
Richardson, A.P. , (1928), “Reference to Accountant Often Misleading” (Editorial), The Journal of Accountancy,Vol.45, No.1, January, pp. 31-32 .
57.
Richardson, A.P. , (1931a), “Education Always Needed” (Editorial), The Journal of Accountancy, Vol.51, No.4, April, pp. 251-252 .
58.
Richardson, A.P. , (1931b), “Depression and Accountancy” (Editorial), The Journal of Accountancy, Vol.51, No.5, May, pp. 325-328 .
59.
Roth, H.P. , (1987), “The Payne-Aldrich Tariff Act of 1909” , The Journal of Accountancy, Vol.163, No.5, May, pp. 181-182 .
60.
Schmidt, L.A. , (1928), “The Problem Method in the Beginning Course” , The Accounting Review, Vol.3, No.2, June, pp. 184-188 .
61.
Stevenson, R.A. , (1928), “The Place of Accounting in the Commerce Curriculum”, Part II,The Accounting Review, Vol.3, No.2, June, pp. 193-201 .
62.
Stevenson, R.A. , (1930), “Accounting in the Engineering Curriculum” , The Accounting Review, Vol.5, No.3, September, pp. 205-207 .
63.
Treleven, J.E. , (1917), “The Present Status of Instruction in Accounting in Colleges and Universities” , Papers and Proceedings of the American Association of University Instructors in Accounting,Vol.I., No.1, pp. 7-19 , reprinted, New York: Arno Press, Vol.I, 1980.
64.
Tupy, L.T. , (1927), “Purposes and Methods of Accounting Instruction” , The AccountingReview, Vol.2, No.1, March, pp. 48-54 .
65.
US Federal Reserve Board , (1917), “Uniform Accounting” , The Journal of Accountancy, Vol.23, No.6, June, pp. 401-433 .
66.
US Federal Reserve Board , (1929), “Verification of Financial Statements” , The Journal of Accountancy, Vol.47, No.5, May, pp. 321-354 .
67.
Vangermeersch, R. and Jordan, R. , (1996), “Institute of Management Accountants”, The History of Accounting, New York: Garland Publishing , pp.334-336.
68.
White, J.C. , (1930), “Teaching of Accounting in Schools of Engineering” , The Accounting Review, Vol.5, No.3, September, pp. 208-212 .
69.
Wilkinson, G. , (1927), “Organization of the Profession in Pennsylvania” , The Journal of Accountancy,Vol.44, No.3, pp. 161-179 .
70.
Winter, S.G. (1928), “The Next Decade in Accounting” , The Accounting Review, Vol.3, No.3, September, pp. 311-322 .
71.
Winter, S.G. , (1933), “Accountancy for the General Business Student” , The Accounting Review, Vol.8, No.2, June, pp. 105-109 .
72.
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