Accounting History

http://ach.sagepub.com/ The first professors of accounting in Australia

Garry D. Carnegie and Brian G. Williams Accounting History 2001 6: 103 DOI: 10.1177/103237320100600107 The online version of this article can be found at: http://ach.sagepub.com/content/6/1/103

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The first professors of accounting in Australia

Garry D. Carnegie Deakin University Brian G. Williams Deakin University

Abstract A range of contributions in the accounting history literature deal with the first. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accountings past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as comparative international accounting history. Keywords: professors of accounting; the first; Australia; accounting education and research; comparative international accounting history.

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Acknowledgements: The helpful comments of Peter Foreman, Terry Heazlewood, Robert Parker, Brad Potter, Michael Scorgie, Brian West and Graeme Wines on earlier drafts of this paper are very much appreciated.

Address for correspondence: Garry D. Carnegie School of Accounting and Finance Deakin University Geelong Victoria 3217 Australia Telephone: +61 3 5227 2733 Facsimile: +61 3 5227 2264 Email: carnegie@deakin.edu.au

Brian G. Williams School of Accounting and Finance Deakin University Warrnambool Victoria 3280 Australia Telephone: +61 3 5563 3230 Facsimile: +61 3 5563 3320 Email: brianw@deakin.edu.au

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Carnegie and Williams: The first professors of accounting in Australia

Introduction
Within the accounting history literature there exists a range of contributions that deal with establishing the oldest, the earliest, the strangest (Carnegie & Napier, 1996, p.8) as a means of depicting accountings past. According to Carnegie and Napier (2000, p.5), the identification of the first ledger, the first accountant, the first accounting textbook in different countries is an important stage in chronicling the diffusion of accounting, and should not be dismissed simplistically as antiquarianism. Such studies, if merely concerned with origins, may however be characterised as treasure hunts, where scholars can devote considerable time and energy in seeking to diminish or demolish the authority of a previous contribution on the first. While any resulting controversy may be of interest to at least some, especially those with a passion for claims to status in establishing the first, a concentration on origins may be counterproductive and result in a lack of attention on the nature, roles, uses and impacts of accounting in local, time-specific contexts. In addition, debates, often centred around thin archives, may rage over interpretations of phenomena, including terms and their historical meaning, that may, on occasions, be of questionable relevance in advancing the state and status of accounting history scholarship. Nevertheless, such contributions are likely to remain a feature of the accounting history literature. In Australia, a number of studies have dealt with the first. For example, Parker (1961) wrote on the first Australian professional accounting body, Carnegie and Parker (1994) addressed the first accounting book to be published in Australia while Carnegie, Parker and Wigg (2000) identified the first chartered accountant to emigrate to Australia. Craig and Jenkins (1996) identified on the basis of available evidence the Bank of New South Wales as the first entity to adopt double entry bookkeeping in Australia (then the Colony of New South Wales). It is not our intention to classify articles of this kind into categories from mere treasure hunts to studies seeking to understand accounting in the contexts in which it operated (Hopwood, 1983; Napier, 1989; Carnegie & Napier, 1996, 2000). Rather the main purpose of this paper is to examine critically a number of contributions that have touched on the issue of the first accounting professor in Australia, including a contribution by Carnegie that appeared in Accounting History in October, 1997. In so doing, an attempt is made to clarify the historical record while the difficulties of establishing the first in the context of professors of accounting are illuminated. A broadening of perspectives beyond national boundaries is also proposed to those with an ongoing interest in this topic.

A scenario for investigation

The establishment of chairs of accounting at institutions of higher learning marked a new era in accounting education and research. In so doing, the accounting
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profession gained legitimacy for its body of knowledge within the highest academic realm, with implications for the profession in its quest for occupational ascendancy. As full professorial appointments, such chairs may, of course, be filled by either full-time or part-time appointees. A concentration on one but not the other distorts the literature in a way that devalues the mode of appointment not emphasised. Therefore, for completeness, studies on the earliest accounting professors in any country or region ought to value appointments on either basis equally. Events in the United Kingdom and the United States are taken as a starting point for this investigation. In the United Kingdom the earliest full-time chair with Accountancy or Accounting in the title was held by Bernard F. Shields who was appointed as Professor of Commerce and Accountancy at University College Galway in 1914. At that time Galway was part of the United Kingdom but not from 1922 when Ireland gained its independence. Shields was not, however, a qualified accountant and did not publish any works on accountancy (Zeff, 1997, pp.5-6). Previously, it was widely recognised that the earliest full-time professors of accounting in the United Kingdom were William T. Baxter and Donald Cousins appointed in 1947 (Craner & Jones, 1995). Of these two 1947 professorial appointments, Baxters chair was solely in accounting at the London School of Economics and Political Science while the chair occupied by Cousins was in Accounting and Administration at the University of Birmingham. Therefore, the first full-time scholar to be appointed to a chair of accounting, and accounting alone in the United Kingdom, was Baxter, who had been a professor of accounting at the University of Cape Town from 1937 (Walker, 1994, p.28; Whittington, 1994, p.257; Lapsley, 1996, preface; Parker & Zeff, 1996, p.xi). Lawrence T. Dicksee is widely recognised as the first part-time professor of accounting in the United Kingdom having been appointed to a chair at the University of Birmingham in 1902 (Craner & Jones, 1995; Parker & Zeff, 1996, pp.xxix-xxx; Zeff, 1997, p.4). According to Solomans, from 1932 to 1947 there were no full professors of accounting in England and Wales, either full time or part time (1974, p.39). In a departure from the norm, Frank Sewell Bray was appointed outside an educational institution as the Stamp-Martin Professor at Incorporated Accountants Hall in 1952 (Solomans, with Berridge, 1974, p.29; Parker, 1980, p.309). This chair of accounting was named after Lord Stamp, a distinguished applied economist (Parker & Zeff, 1996, pp.l-li) and Sir James Martin, a former President of the Society of Incorporated Accountants (Garrett, 1961; Parker, 1989, pp.16-7). This professorial appointment was short-lived and ceased in 1957 on the Societys merger with the Chartered Institutes (Parker, 1980, p.309). In the context of studies of this genre, the appointment is relevant in illustrating a case of professors of accounting operating outside established institutions of higher learning.
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According to Robinson (1964, p.317), By 1961, there were six chairs of accountancy in English Universities but only three of these were occupied by accountants, the professor at Cambridge being a distinguished mathematician. Richard R.N. Stone at Cambridge, however, was an economist and not a mathematician (Parker, 1980, p.308). Nevertheless, the appointment of nonaccountants to chairs of accounting in any country or region is an added dimension for those who are particularly concerned with exploring the impact of the organised accounting profession on accounting education and research, particularly in assessing the implications of the appointment of qualified accountants, as representatives of the profession, for the professionalisation of accounting. Academic accounting developed earlier in the United States than in any other English-speaking country (Zeff, 1997, p.30). According to Zeff (1997, p.30) the first full professors of accounting were appointed at the New York University School of Commerce, Accounts and Finance in 1900. All six were CPAs and they were all appointed on a part-time basis. They included Charles W. Haskins and Charles E. Sprague (Lockwood, 1938, pp.141-44). Henry R. Hatfield became the first full-time professorial appointment in accounting at a United States University on being employed as an associate professor of accounting at the University of California in 1904. In 1909 he became a full professor of accounting there (Zeff, 1997, p.30; Zeff, 2000, pp.xxi and 75).

The earliest professors of accounting in Australia

In Australia, the first chair of accounting was established in 1954 at the University of Melbourne. Following a successful appeal for funds to establish a chair in memory of Gordon Leslie Wood, the Sidney Myer Professor of Commerce at the University who died in June 1953 (Hodgart, c1975, p.17), Adolf Alexander Fitzgerald was appointed, by invitation, to the position from the beginning of 1955 (University of Melbourne Council Minute No. 23, 4 October 1954). Born on 26 October 1890, he was 64 years of age on commencement of his professorial duties. The inaugural chair of accounting was sponsored by a wide range of institutions and individuals. Of prominence was the Australian Society of Accountants (subsequently the Australian Society of Certified Practising Accountants and now CPA Australia). This professional body, with its head office in Melbourne, was active in advocating the establishment of the chair and in rendering its full support to the associated fund raising. Its financial contribution was, however, modest at 100 pounds per annum for 5 years towards the total sponsorship monies raised of 21,907 pounds (Australian Society of Accountants, Victorian Division Council Minute No. 4, 22 June 1954). The first chair was not, however, full-time, as Fitzgerald occupied the post from 1955 to 1958 as a part-time professor. The terms of appointment specifically gave him rights of private practice and an annual salary of 1,750 pounds. Serving
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roles in the broader profession at that time in Melbourne was regarded as important in bridging the accounting worlds of practice and academe. At the time of his appointment, Fitzgerald was a part-time senior lecturer at the University and a member of the chartered accounting firm of Fitzgerald and Thompson (Goldberg, Burrows & Syme, 1994). As to who was the first full-time professor of accounting in Australia, Carnegie (1997, p.7), L.D. Parker (1998, p.28), Carnegie and Parker (1999, p.1) and Usher (1999, p.13) perpetuate the common misconception that Louis Goldberg became the inaugural full-time professor of accounting on being appointed to the G.L. Wood Chair of Accounting in 1958. Miller (1999, p.16), despite the best of intentions, did not set the record straight to the extent possible in omitting the qualification that Fitzgeralds appointment was on a part-time basis. Further, to add even more confusion, The University of Melbourne (1999, p.3) incorrectly stated that in 1954 it appointed A.A. Fitzgerald as the first full-time professor of accounting in Australia. While Goldberg was the first full-time appointee in 1958 to the first full professorial post in the discipline, the first full-time professor of accounting in Australia was Eugene Bryan Smyth, who was appointed to the foundation chair of accountancy at the New South Wales University of Technology (now University of New South Wales), Sydney in 1955 (New South Wales University of Technology, Council Minute, 11 July 1955; see also Anon., 1955, p.361-2; Goldberg, 1981, p.19; Howitt, 1990, p.84; Carnegie & Potter, 2000, pp.296-97). In an interview held with Smyth in 1991, his modest response to the interviewers comment But you were the first full-time professor [of accounting], as reproduced from the transcript, was as follows:
He [A.A. Fitzgerald] had the first chair in Australia, let us put it precisely. He had a full chair but he didnt devote all his time to the University there. He was a very, very capable fellow (Barker & Bowman, p.5).

E. Bryan Smyths salary on appointment was set at 3,000 pounds per annum (University of New South Wales Archives, letter of offer, 13 July 1955) which, compared to that of Fitzgerald, reflected Smyths full-time status. Prior to this appointment, Smyth was the Head of the School of Commerce at Sydney Technical College and the State Supervisor of Commercial Courses for the New South Wales Department of Technical Education (Anon., 1955, p.362). The second chair of accounting thus emerged within a year after the advent of the inaugural chair. Shortly after, two other key professorial appointments were made at Australian universities. On 1 January 1958, Russell Mathews commenced his period of employment as chair of commerce at the University of Adelaide (University of Adelaide Archives, Council Minute, 25 October 1957; Barton, 2001, p.132). Raymond John Chambers was appointed to the chair of accounting at the University of Sydney in 1960 (Wolnizer, 2000, p.1). All three, Chambers,
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Goldberg and Mathews, were luminary figures in accounting education and research having distinguished themselves and their country during their long careers in academe.

Early professors of commerce in Australia

While not intending to do so, the above clarification of the historical record has the potential to narrow perspectives on when accounting commenced its rise to prominence in Australian universities. Professors of commerce had been appointed in Australian universities from as early as 1924. Professors of commerce of the era were known typically for their knowledge and/or interest in accounting, economics and law, among other disciplines. For example, in 1944 the Sidney Myer Chair of Commerce at the University of Melbourne took in the disciplines of Accountancy, Economic Geography, Industrial Relations, Law and Marketing (Hodgart, c1975, p.15). The vast area of knowledge over which their professorial title indicated jurisdiction is of a genre not readily understood in todays universities by accounting academics who typically specialise into fields such as financial accounting, management accounting, international accounting, and auditing. Research on the advent of accounting education and research in universities in general which does not recognise the contributions of professors of commerce, or similar titled positions, is therefore likely to misrepresent accountings influence in universities and, in turn, the influence of universities on accounting. Early professors of commerce in Australia included Douglas Berry Copland who occupied a chair at the University of Melbourne from 1924 to 1944 when Gordon L. Wood was appointed to the Sidney Myer Chair of Commerce that was previously held by Copland. Copland was a very well respected economist, having been the foundation professor of economics at the University of Tasmania from 1920 (Dunn & Pratt, 1987, p.14). However, during his time at Melbourne, accounting courses were well promoted, and according to Goldberg (1981, p.16), Copland had actively supported full-time lecturing appointments and had also envisaged the possibility of a chair in accounting. Under Wood, accounting at Melbourne was also strongly supported as he worked closely with the professional accounting bodies even though his discipline was economic geography. This is confirmed in the following statement, taken from Vale Professor G.L. Wood:
Right from the inception of the School of Commerce there has always been a strong and cordial relationship between the School and the Commonwealth and Federal Institutes [predecessor bodies of the Australian Society of Accountants]. This co-operation, carried on with unabated thoroughness since the formation of the Australian Society of Accountants, derived in large measure from the warm friendliness and helpful attitude of Professor Wood (Anon., 1953, p.284).

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This close liaison was recognised by the naming of the first chair of accounting in his memory with the Australian Society of Accountants being actively involved in supporting the appeal to assist in funding the position. In addition, historical research on accounting education and research within Australian institutions of higher learning in the period prior to the mid 1950s that does not address the contributions of accounting staff appointed to positions lower than professorial level will also result in incompleteness of the historical record in accounting. For example, Louis Goldbergs academic career began as a part-time tutor in accounting at the University of Melbourne in 1931 and, in 1946, he was appointed to the earliest full-time lectureship in accounting at an Australian university (Kerr & Clift, 1989, p.1; L.D. Parker, 1994; Carnegie, 1997, p.7). From 1931 until his appointment to the G.L. Wood chair in 1958, Goldbergs influence within accounting academe in general and within the University itself developed with implications for the standing of the discipline within the University. Even today, professors of commerce are engaged at Australian universities. Lee D. Parker, a distinguished accounting scholar and joint editor of Accounting, Auditing & Accountability Journal, is a professor of commerce at the University of Adelaide. The contributions of professors of commerce to accounting education and research across time and space should therefore not be overlooked.

First accounting professors in an international context

Discerning the advent of professorial oversight of accounting education and research in any country or region is a matter best examined carefully on a case by case basis. As indicated in the case of Australia, the earlier appointment of professors of commerce in local universities provided at least the scope for the discipline to be represented at professorial level, whether such appointees were qualified accountants or not. Moreover, the appointment of individuals who were not qualified accountants to either dual titled professorial positions such as Commerce and Accountancy or chairs of accounting alone provided at least a potential voice for accounting at the highest level within educational institutions, even though the incumbents may not have been regarded as representatives of the organised accounting profession, if any, in that country or region. Accounting historians, however, who seek to identify the first professor of accounting by mere reference to the earliest appointment of qualified accountants to professorial posts with accounting in the title would dismiss these other appointments as being outside the arbitrary criteria adopted for selection. Accordingly, the impact of such appointments on accounting and its development would be overlooked. Furthermore, overlooking professorial appointments in accounting outside the established educational institutions in particular countries or regions may also narrow perspectives on accounting development.

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As indicated in this paper, part-time professors of accounting in the United States, the United Kingdom and Australia date from 1900, 1902 and 1955 respectively while full-time professors of accounting in those countries or regions date from 1909, 1914 and 1955 respectively. In assessing the influence of the first accounting professor or earliest accounting professors in any country or region, whether they were engaged on a full-time or part-time basis, it should be recognised that such individual professors operated within an international community of scholars. In addition, accounting developments within academe or influenced by academe within a certain country or region are not confined to that particular geographic location but may spread to other countries or regions. Accounting historians have long recognised accountings international scope. Diffusion studies in accounting have focussed on the transmission of institutions, practices and ideas across space. The more complete studies of this genre embrace an examination of the transmission mechanisms, barriers to transmission, and the environmental influences within the importing country or region in shaping the nature of local institutions, practices and ideas (see, for example, Parker, 1989; Carnegie & Parker, 1996; Carnegie & Potter, 2000). The transmission of ideas across space, for instance, presents as a fruitful research topic in accounting offering considerable scope for further development, especially from the perspective of the formation of a community of accounting professors worldwide during the twentieth century. Carnegie and Napier proposed the notion of comparative international accounting history (CIAH) as a means of developing a focus on examining and explaining cross-national differences in accounting development (1996, p.27) which had yet to emerge at the time of their writing. In further developing the notion, Carnegie and Napier (2000, p.3) defined CIAH as:
The cross-national study of the advent, development and influence of accounting bodies, conventions, ideas, practices and rules, in order to augment our understanding of accountings past from a comparative international perspective and to enhance our understanding of, and ability to critique, the roles, uses and impacts of accounting in todays global society.

The authors provided an analytical framework to assist in mounting such studies. It is based on an examination of seven key factors (period, places, people, practices, propagation, products and profession) that are termed the seven Ps of CIAH. Extending beyond diffusion studies, CIAH offers a platform on which to base and highlight comparative studies on the roles, contributions and impacts of the first accounting professors in order to not only define and reflect the international domain in which those professors operated during the twentieth century but to embrace the international dimensions of key accounting developments, whether they stemmed from within academe or were rather influenced by key accounting scholars. Prosopographical studies in accounting are generally in short supply and,
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where they embrace accounting professors as subjects, are particularly well suited for providing such insights on accountings past (see Times Literary Supplement, 1970; Carnegie & Napier, 1996, pp.22-3).

Conclusion
This study has endeavoured to clarify the historical record on the appointment of the first part-time and full-time chairs of accounting at Australian universities. In so doing, it has illustrated that a mere focus on the first may result in a blinkered view of the development of accounting education and research in specific contexts. Concerns with the titles of positions alone in attempting to identify the first and a lack of regard for the nature of the teaching and writing undertaken by occupants of professorial positions in commerce, or similar, generally have the propensity to misrepresent accountings past. Further, dual titled professorial positions such as Commerce and Accountancy, whether occupied by qualified accountants or not, present further dimensions which may be initially ignored, as occurred in the United Kingdom, in the accounting history literature. Overlooking the contributions by those who held non-professorial positions in educational institutions in periods prior to the appointment of professors of accounting, and the contributions of professors of accounting appointed outside educational institutions, also has the potential to misrepresent the history of accounting education, theory and practice. Finally, the study of the lives, careers and contributions of first professors of accounting or similar is ripe for broadening under CIAH as proposed by Carnegie and Napier (1996, 2000). Prosopography is well suited for such cross-national research projects on accounting and its development. Notwithstanding, this study has hopefully served to elucidate some of the difficulties associated with attempts to establish the first in examinations of different facets of accountings past in any country or region.

References
Primary Sources CPA Australia Archives, Melbourne, Australian Society of Accountants, Victorian Division Council Minutes. University of Adelaide Archives, Council Minutes. University of Melbourne Archives, Council Minutes. University of New South Wales Archives, Letter of offer, J.P. Baxter to E.B. Smyth; New South Wales University of Technology, Council Minutes.

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Times Literary Supplement, (1970), 13 November, p.1326. Usher, A., (1999), Honouring the Legacy: The Louis Goldberg Collection, Australian CPA, Vol.69, No.8, September, p.13. University of Melbourne, (1999), Faculty of Economics and Commerce: Profile 1999, Melbourne: Faculty of Economics and Commerce. Walker, S.P., (1994), Accountancy at the University of Edinburgh 1919-1994: The Emergence of a Viable Academic Department, Edinburgh: The Institute of Chartered Accountants of Scotland. Whittington, G., (1994), The LSE Triumvirate and its Contribution to Price Level Accounting, in Edwards, J.R. (ed.), Twentieth-Century Accounting Thinkers, London and New York: Routledge Publishers. Wolnizer, P.W., (2000), Raymond John Chambers, Abacus, Vol.36, No.1, pp.1-3. Zeff, S.A., (1997), The Early Years of The Association of University Teachers of Accounting: 1947-1959, British Accounting Review, Vol.29, Special Issue, pp.339. Zeff, S.A., (2000), Henry Rand Hatfield: Humanist, Scholar, and Accounting Educator, New York: JAI Press.

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