The transfer of accounting technology to the southern hemisphere: the case of William Butler Yaldwyn

Abstract

During the nineteenth century accounting techniques, institutions and concepts were transferred from the UK to the southern hemisphere as British people and capital colonized the relatively empty lands of Australia, New Zealand and South Africa. This paper examines the writings of William Butler Yaldwyn (1842–1921), author of the earliest work on accounting published in New Zealand, six works published in Australia and two in South Africa.