Edwards, John Richard; Walker, Stephen P. - In: Accounting and Business Research 38 (2008) 5, pp. 373-391
<title>Abstract</title> Canada’s 1881 census enumerators posed a range of questions that provide scope for an in--depth investigation of the identity of its accounting functionaries (accountants and bookkeepers) in that year. The significance of our findings is explained by applying the concept of closure...
