Final examinations of the Institute of Chartered Accountants in England and Wales, 1882-1981

Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is followed by a review of the final examination structures from 1882 onwards. Finally, material on the achieved pass rates is presented. The structural changes illustrate some shift in emphasis from bookkeeping and law towards managerial accounting and economics, taxation, and systems and data processing. Pass rates have declined from around 60 percent to around 40 percent over the period, though not evenly

Accountant in the Bolivian jungle

In January, 1900, Henry I\u27Anson applied, successfully, for the position of accountant at a rubber plantation in Bolivia. He and his wife journeyed there by steamship, steam launch, and canoe, to find a less than hospitable welcome. I\u27Anson\u27s professionalism was offended by the condition of the plantation\u27s accounts, and he was disconcerted by the prices he was charged for food. He complained, was insulted, threatened, and, finally, he and his wife were obliged to return to England. There, he found that he had been dismissed. This article is based wholly on his undated statement made in connection with a lawsuit he took out against his former employers

David Young\u27s The Farmer\u27s Account-Book, 1790

The full title of David Young\u27s book, The Farmer\u27s Account-Book of Expenditure and Produce for Each Day, Month, and Year [Young, 1790] is unlikely to capture the attention of the casual reader. Historical Accounting Literature, [1975] describes the work as a book published for the purpose of having accounts entered in it. This description, although accurate does not do full justice to Young\u27s attempts to develop an effective farm management and accounting system

The Characteristics and Value-Added Contributions of Private Investors to Entrepreneurial Software Ventures

The nature and role of early stage equity financing in the development of emerging entrepreneurial ventures in the software industry is examined. To provide an understanding of the relationship between the suppliers of capital and the ventures they bankroll, issues concerning equity positions and holding periods are addressed. Given the unique position of private investors in the early stage equity market, particular attention is given to the characteristics of these investors and the investor characteristics germane to the software industry. Results for the software sector are compared with technology-based companies in an attempt to uncover any discernable differences between the two groups. The research hypothesizes that there are differences in the informal venture capital market among broadly defined sectors in terms of the sectors\u27 technology and competitive conditions and their impact on: first, the need for, and timing of, external equity capital; and secondly, the characteristics and value-added contributions of the private investors attracted to the sector

Financing decisions in business. London, Accountancy Age Books, (1973) 8., 211 p. (Modern Finance Series).

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