Richard Brown 
History of Accounting and Accountants [PDF ebook] 

First published in 1968. Inspired by the occurrence of the Fiftieth Anniversary of the incorporation of Accountants in Scotland-in which country the Chartered Accountant first saw the light – suggested the propriety of writing an account of the origin and growth of the profession while it was still possible to ascertain the facts and describe the circumstances with some degree of fulness. This book also includes a history of Accounts, Auditing, and Book-keeping; in short, to treat of Accounting- as well as Accountants-from the historic standpoint.