F.E. Vigars' Station Book-Keeping: A specialist Australian text enabling the adaptation and transfer of accounting technology

Authors

Garry D. Carnegie
Peter Foreman
Brian P. West

Publication Date

2006

Abstract

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use, and influence of an early ­specialist pastoral accounting text entitled Station Book-keeping, which was published in Australia in five editions over the period 1900 to 1937. The life and career of the book's author, Francis Ernest ­Vigars, are also outlined. Station Book-keeping described and advocated a comprehensive system of double-entry accounting for pastoral stations and is posited as a key medium by which this technology was adapted and transferred for use by these entities. In turn, it is argued that Vigars' book, by extending the use of conventional accounting technique, facilitated greater involvement by professional accountants within a major Australian industry.

Recommended Citation

Carnegie, Garry D.; Foreman, Peter; and West, Brian P. (2006) "F.E. Vigars' Station Book-Keeping: A specialist Australian text enabling the adaptation and transfer of accounting technology," Accounting Historians Journal: Vol. 33: Iss. 2, Article 6.
Available at: https://egrove.olemiss.edu/aah_journal/vol33/iss2/6