ABSTRACT

The IA was “incorporated” 28 July 1882 as the Institute of Accountants and Book-keepers of the City of New York (“Institute of Accountants and Book-keepers of the City of New York.,” 1882, p. 248). On 16 July 1886, the Institute of Accounts (“Change of Name.,” 1886, p. 30). Although the IA played a leading role in establishing CPA legislation in the 1890s, during its formative years the IA had multiple goals that are mentioned next and discussed in more detail later in our book. On one level the organization was dedicated to education and the advancement of accounting knowledge, while on another level it sought palpable economic benefits for its members (see, e.g., “Institute of Accountants and Bookkeepers.,” 1882b, pp. 189-190). Such a blending of goals proved effective in attracting a diverse membership, which included, for example, bookkeepers, business managers, and public accountants (see Webster, 1954, pp. 13-14; “Our Portraits,” 1883, pp. 65-67).