Roger North's The Gentleman Accomptant (1714) stands out in the early English language accounting literature for a number of reasons. It applies double entry to landed estates, recommends a system in which the separate activities of an estate are treated in effect as divisions, with inter-divisional transfers, and includes an accounting dictionary. This paper analyses the contents of the book, sets it and its author in their respective contexts, and discusses the possible influences on North's text.
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Baxter, W.T. , (1989), “Early Accounting: the Tally and the Checker-Board” , The Accounting Historians Journal, December, Vol.16, No.2, reprinted in Parker, R.H. and Yamey, B.S., Accounting History. Some British Contributions, (1994), Oxford: Clarendon Press.
3.
Birrell, T.A. , (1951), “Roger North and Political Morality in the Later Stuart Period” , Scrutiny, March, Vol.XV11, No.4, pp. 282–298 .
4.
Bywater, M.F. and Yamey, B.S. , (1982), Historic Accounting Literature: A Companion Guide, London: Scolar Press .
5.
Chan, M. , (1991), “Roger North's Life of Francis North” , Review of English Studies, May, Vol.XL11, No.166, pp. 191–211 .
6.
Chan, M. and Kassler, J.C. , (1989), Roger North: Materials for a Chronology of His Writings, Kensington, New South Wales .
7.
Chan, M. and Kassler, J.C. (eds.), (1990), Roger North's The Musicall Grammarian 1728, Cambridge: Cambridge University Press .
8.
Clanchy, M. , (1993), From Memory to Written Record, second edition, Oxford: Blackwell .
9.
Clifford, J.L. , (1963), “Roger North and the Art of Biography”, in C. Camden (ed.), Restoration and Eighteenth Century Literature, Chicago: University of Chicago Press .
10.
Colvin, H.M. , (1951), “Roger North and Sir Christopher Wren”, Architectural Review, October, pp.257–260.
11.
Colvin, H. and Newman, J. , (1981), Of Building. Roger North's Writings on Architecture, Oxford: Clarendon Press .
12.
Cromartie, A. , (1995), Sir Matthew Hale 1609–1676, Cambridge: Cambridge University Press .
13.
Davies, K.G. , (1957), The Royal African Company, London: Longmans, Green and Co .
14.
de Morgan, A. , (1868), “Some Account of James Dodson, F.R.S.” , Journal of the Institute of Actuaries, October.
15.
Dethloff, D. , (1996), “The Executors’ Account Book and the Dispersal of Sir Peter Lely's Collection” , Journal of the History of Collections, Vol.8, No.1, pp. 15–51 .
16.
Edwards, R.S. , (1937), “Some Notes on the Early Literature and Development of Cost Accounting in Great Britain – II” , Accountant, August 14, Vol.XCV11, No.3271, pp. 225–231 , reprinted in Yamey, B.S., (1978), The Historical Development of Accounting, New York: Arno Press.
17.
Girouard, M. , (1978), Life in the English Country House, New Haven and London: Yale University Press .
18.
Grassby, R. , (1994), The English Gentleman in Trade. The Life and Works of Sir Dudley North 1641–1691, Oxford: Clarendon Press .
19.
Jessop, A. (ed.), (1887), The Autobiography of the Hon. Roger North, London: David Nutt .
20.
Kassler, J.C. , (1995), Inner Music: Hobbes, Hooke and North on Internal Character, London: Athlone .
21.
Ketton-Cremer, R.W. , (1959), “Roger North” , in Essays and Studies, Vol.12, pp. 73–86 .
22.
Korsten, F.J.M. , (1981), Roger North (1651–1734) Virtuoso and Essayist, Amsterdam: APA–Holland University Press .
23.
Lee, G.A. , (1981), “The Francis Willughby Executorship Accounts, 1672–1682; An Early Double Entry System in England” , Accounting Review, July, Vol.5, No.3, pp. 539–553 .
24.
Letwin, W. , (1963), The Origins of Scientific Economics, London: Methuen .
25.
Maurer, M. , (1952), “Alexander Malcolm in America” , Men and Letters, Vol.33.
26.
Millar, O. , (1978), Sir Peter Lely, 1618–80, London: National Portrait Gallery .
27.
Millard, P.T. , (1973), “The Chronology of Roger North's Main Works” , Review of English Studies, NS Vol.XXIV, pp. 283–294 .
28.
Monteage, S. , (1675), Debtor and Creditor Made Easie..., London: John Richardson .
29.
Morgan, E.V. and Thomas, W.A. , (1962), The Stock Exchange. Its History and Function, London: Elek Books .
30.
O'Brien, D.P. and Darnell, A.C. , (1982), Authorship Puzzles in the History of Economics. A Statistical Approach, London: Macmillan .
Parker, R.H. , (1984), “Reckoning, Merchants’ Accounts, Book-keeping, Accounting or Accountancy? The Evidence of the Long Titles of Books on Accounting in English, 1543–1914”, pp.109–122 of Carsberg, B. and Dev, S., External Financial Reporting, London: Prentice-Hall .
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Parker, R.H. and Pearson, B.R. , (1984), “Roger North: Gentleman, Accountant and Economist” , in Proceedings, Fourth International Congress of the History of Accountancy, Universit‡ degli Studi di Pisa.
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Parker, R.H. , (1984), “Burning Down Parliament: A Story of Accounting Change” , Accountancy, October, Vol.95, No.1094, p. 80–80 .
35.
Randall, D.B.J. , (1983), Gentle Flame. The Life and Verse of Dudley, Fourth Lord North (1602–1677), Durham, NC: Duke University Press .
36.
Sadie, S. (ed.), (1980), The New Grove Dictionary of Music and Musicians, London: Macmillan .
37.
Schäfer, J. , (1989), Early Modern English Lexicography, Vol.1, Oxford: Clarendon Press .
38.
Schumpeter, J. , (1954), Economic Doctrine and Method, London: George Allen and Unwin (translation of Epochen der Dogmen– und Methodengeschichte, 1912).
39.
Schwoerer, L.G. , (1959), “Roger North and his Notes on Legal Education” , Huntington Library Quarterly, Vol.XXII, pp. 323–343 .
40.
Scott, W.R. , (1910–12), The Contribution and Finance of English, Scottish and Irish Joint-Stock Companies to 1720, 2 Vols., Cambridge: Cambridge University Press .
41.
Sharpe, J. , (1996), Instruments of Darkness. Witchcraft in England 1550–1750, London: Hamish Hamilton .
42.
Starnes, De W.T. and Noyes, G.E. , (1991), The English Dictionary from Cawdrey to Johnson 1604–1755, new edition, Amsterdam/Philadelphia: John Benjamins Publishing Company .
43.
Starr, G.A. , (1966), “Roger North and the Arguments and Materials for a Register of Estates” , British Museum Quarterly, Vol.31, pp. 17–19 .
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Straus, B. , (1928), The Unspeakable Curll, London: Chapman & Hall .
45.
Talley, M. K. , (1978), “Extracts from the Executors Account-Book of Sir Peter Lely, 1679–1691: An Account of the Contents of Sir Peter's Studio”, Burlington Magazine, November, pp.745–749.
46.
Wilson, J. (ed.), (1959), Roger North on Music, London: Novello and Company Ltd .
47.
Yamey, B.S. , (1959), “Some Seventeenth and Eighteenth Century Double-Entry Ledgers” , Accounting Review, Vol.34, No.4, October, pp. 534–546 .
48.
Yamey, B.S. , (1961), ‘The Word “Ledger”’ , Accountancy, Vol.LXX11, p. 143–143 .
49.
Yamey, B.S. , (1963), “A Survey of Books on Accounting in English, 1543–1800”, pp.155–201 in Yamey, B.S., Edey, H.C. and Thomson, H.W., Accounting in England and Scotland: 1543–1800, London: Sweet & Maxwell .
50.
Yamey, B.S. , (1974), “Pious Inscriptions; Confused Accounts; Classification of Accounts: Three Historical Notes”, in Edey, H.C. and Yamey, B.S., Debits, Credits, Finance and Profits, London: Sweet & Maxwell .
51.
Yamey, B.S. , (1980), “The Index to the Ledger: Some Historical Notes” , Accounting Review, July, Vol.55, No.3, pp. 419–425 .
