Introduction

In 1887, a debating society for qualified members of The Institute of Accountants and Actuaries in Glasgow was formed, and this was the basis for the creation of the Glasgow Chartered Accountants Students’ Society in 1889. A Students’ Society was formed in Aberdeen in 1904, but the major Societies proved to be those of Edinburgh and Glasgow. The focus of the activities of the two Societies were the lectures given by prominent speakers for the benefit of the members of the Societies - particularly the student members who had few alternative opportunities of being made aware of accountancy and related issues. These lectures were given by invitation and were published in the Transactions of the two Societies. The two Societies managed a series of academic and social activities for many years on behalf of the local accountancy community. The need for most of these activities has now disappeared but the permanent memorial remains in the form of the published Transactions.