chapter  13
17 Pages


WithCarolyn Fowler

Accounting education is a two-sided coin; one side concerns education in accounting provided by a variety of organisations including schools, colleges, universities and commercial establishments; the other concerns the use of accounting in the administration and functioning of educational institutions. This chapter considers historical research on both sides of the coin. The first part of the chapter builds on Anderson-Gough’s contribution to the first edition of the Routledge Companion to Accounting History by reviewing subsequent literature on accounting in education and broadening the temporal and spatial scope of the original chapter. The second part of the chapter considers historical research in an emerging area, the role and performance of accounting in educational institutions. While the chapter is broader in scope than its predecessor, there remain themes beyond its remit. These include coverage of the USA, where a significant body of historical literature exists (such as Van Wyhe 1994). Furthermore, it does not consider histories of textbooks, other educational materials, or the people that taught accounting (see Carnegie and Williams 2001; Clarke 2005, 2008; Edwards 2011; Anderson et al. 2014; Shelton and Jacobs 2015; Parker 2016; Zeff 2016).