PREPARING AN ACCOUNTING PROFESSIONAL: THE ARTICLES OF CLERKSHIP (1892-1897) OF GEORGE OLIVER MAY

George O. May, one of, if not 'the' leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including...

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Bibliographische Detailangaben
Veröffentlicht in:The Accounting Historians Journal. - American Accounting Association, 1974. - 41(2014), 1, Seite 61-78
1. Verfasser: Flesher, Dale L. (VerfasserIn)
Weitere Verfasser: Previts, Gary J.
Format: Online-Aufsatz
Sprache:English
Veröffentlicht: 2014
Zugriff auf das übergeordnete Werk:The Accounting Historians Journal
Schlagworte:Business Law Behavioral sciences Economics Applied sciences
Beschreibung
Zusammenfassung:George O. May, one of, if not 'the' leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his 'cameo' role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as well as his countrymen Pixley and Dickinson [Official Record, p. 164]. This study of George O. May's preparation provides details about a relatively unnoticed chapter in the career of an individual who was among the first group of inductees, in 1950, along with William A. Paton and Robert H. Montgomery, to the Accounting Hall of Fame at The Ohio State University. Additionally, May's clerkship requirements are indicative of the role of professional responsibility in the decade before the turn of the twentieth century.
ISSN:01484184