A critical look at the thoughts and theories of the early accounting educator John C. Colt

Abstract

John Caldwell Colt was probably the most colourful American author of bookkeeping texts from the early part of the nineteenth century. He published his textbook, The Science of Double Entry Book-keeping, in 1838. An unusual part of this text was the publication of Colt's public addresses. These provide a unique picture of the status of bookkeeping education in the United States during the 1830s and 1840s, and contain personal opinions on the origin, teaching and societal implications of double-entry bookkeeping. The lectures display Colt's fiery and combative temper, a temper that ultimately led to murder, and his death.