This collection of essays was commissioned for the fiftieth anniversary of the incorporation of accountants in Scotland, the country in which accountants were first chartered. It attempts to trace the origin and growth of the profession relating to accounts, auditing, and bookkeeping. Topics include ancient systems of accounting, early Italian accountants, accounting in Scotland, England, Ireland, Europe, the British colonies, and the United States, and the future of the profession.

Edited by Richard Brown, contributors include John S. Mackay, Edward Boyd, J. Row Fogo, Joseph Patrick, and Alexander Sloan.