The claim to the tax domain: examining the activities of accountants in the late nineteenth and early twentieth centuries

Frecknall-Hughes, Jane

Abstract

This paper examines the activities of UK accountants in the late nineteenth and early twentieth centuries. Its aim is to determine the nature of their work in relation to taxation, by looking chiefly at the contemporary evidence provided by The Accountant, the accountants' professional journal. First published in 1874, this journal provides information on tax and other activities at a time when accountants were establishing their credentials as a new profession. The paper considers issues surrounding income tax in this period, as the complexities associated with it provide the wider context and backdrop for accountants' activities. It then specifically considers why and how accountants met the increasing need for tax advice and claimed this work domain as part of their professional jurisdiction. The paper then goes on to consider the role of lawyers in taxation during the same period.

Citation

Frecknall-Hughes, J. (2014). The claim to the tax domain: examining the activities of accountants in the late nineteenth and early twentieth centuries. Accounting, finance & governance review : the Journal of the Irish Accounting and Finance Association, 21(1/2), 433-59

• Journal Article Type: Article
• Publication Date: 2014
• Deposit Date: Feb 25, 2016
• Publicly Available Date: Feb 25, 2016
• Journal: Accounting, finance & governance review
• Print ISSN: 0791-9638
• Electronic ISSN: 0791-9638
• Publisher: Irish Accounting and Finance Association
• Peer Reviewed: Peer Reviewed
• Volume: 21
• Issue: 1/2
• Pages: 433-59
• Keywords: Accountants -- Great Britain -- History -- 19th century, Accountants -- Great Britain -- History -- 20th century, Accountants -- Ireland -- History -- 19th century, Accountants -- Ireland -- History -- 20th century
• Public URL: https://hull-repository.worktribe.com/output/411508
• Publisher URL: http://search.proquest.com/docview/1759347280/abstract/F2A2C162031046B4PQ/1?accountid=11528
• Additional Information: Copy of article first published in: Accounting, finance & governance review, 2014, v.21, issue 1/2