The Historical Development of Accounting Regulation, Education
and Literature in Australia
Presented by Professor Garry Carnegie of the School of Business, University of Ballarat
Wednesday, 28 May 2008, 1.30-2.30pm in Room B014
Abstract
As a British colonial settlement from 1788, Australia became a
Federation on 1 January 1901 when the then six British colonies in
Australia become the Commonwealth of Australia. As in all countries and
regions, accounting is an integral part of the history of economy and
society. Accounting is a human construction and a social practice
which not only shapes organisations and society but is also shaped by
economy and society. Therefore, accounting is an integral part of the
social fabric and economic development of any nation. This historical
study specifically examines the development of accounting regulation,
education and literature in Australia across five key phases of European
settlement: 1788 to 1864, 1865 to 1896, 1897 to 1954, 1955 to 1984 and
1985 to 2005. The study justifies the selection of these phases,
focuses on key actors and events within each time period and presents an
overview of the major historical trends in each of these identified time
periods.
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