THE SCOTTISH ENLIGHTENMENT AND THE DEVELOPMENT OF ACCOUNTING

This article outlines the lives and background of the main writers who were active in the 18th century period of 'Scottish Ascendancy' in accounting texts. The impressive publications produced by this group are detailed and the question of why this phenomenon should have occurred in Scotland is considered. It is suggested that the Scottish Ascendancy in accounting texts can be considered as part of the achievements of the Scottish Enlightenment and as complementary to the more renowned works in economics, law and philosophy, which are generally recognized as an important component of that movement.