ABSTRACT
The earliest book on accounting published in Australia dates from 1871, compared with 1543 in England (Kats, 1926), 1683 in Scotland (Parker, 1974) and 1789 in the USA (Sheldahl, 1985). Of these three countries Australia can best be compared with Scotland. Publication probably began late in both countries because of their relatively small populations, their relatively underdeveloped economies and the ready availability from another country of suitable books which needed no translation.
