会计学的发展外文参考文献和翻译.docxVIP

This?paper?adds?to?the?knowledge?of?accounting?in?Ireland?in?the late?eighteenth?and?early?nineteenth?centuries.?Using?original archival?research,?the?development?of?Irish?accounting?practice?is examined?by?reference?to?the?accounts?of?Maynooth?College?during?the period?1795?¨C?1832.?The?accounting?system?used?in?preparing?the college?ˉs?accounts?was?that?of?charge/discharge.?This?was?a?system of?accounting?which?relied?on?single?entry?of?transactions?and?dated from?the?Middle?Ages.?The?main?purpose?of?the?accounting?system?was to?assist?the?Trustees?in?making?grant?applications?to?Parliament and?to?prove?their?stewardship?of?the?funds?entrusted?to?them. 1. Introduction Those?histories?that?have?been?written?of?Irish?colleges?and universities?have?tended?to?ignore?the?fact?that?these?bodies?have had?to?be?financed.?They?have?in?the?main?been?descriptive?in?that they?were?written?to?commemorate?certain?anniversaries?and?have tended?to?concentrate?on?the?achievements?of?the?staff?in?those colleges.?They?have?for?the?most?part?ignored?or?dealt?with?in?only a?very?cursory?manner?with?the?finances?and?the?accounting?systems of?their?organisations.?This?paper?hopes?to?redress?that?imbalance. Irish?accounting?practice?in?the?early?years?of?the?nineteenth century?is?considered?using?the?accounts?of?Maynooth?College?as?a basis?for?discussion.?These?accounts?have?been?preserved?from?the foundation?of?the?College?in?1795.?They?are?unusual?in?that?they?are fully?authenticated.?This?is?the?case?because?as?will?be?discussed later?the?Commissioners?of?Imprest?Accounts?carried?out?an?audit?of the?accounts?each?year.?An?official?from?this?office?signed?each year?ˉs?accounts.?¨×3?ì??×é?ˉ1???êμ?°±¨?? The?study?is?laid?out?in?five?sections.?The?first?section?discusses the?socio?¨C?economic?situation?of?the?period?under?review?and examines?the?state?of?the?accountancy?profession?in?Ireland?at?the time.?The?second?section?considers?the?regulatory?environment?under which?the?college?prepa