Evolution of the accounting profession in United States of America: a mid-nineteenth century and twenty century review

Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX

This article presents a historical review of the evolution of the accounting profession in the United States from a descriptive point of view, particularly from the second half of the nineteenth century until the end of the twentieth century, in order to highlight the representative characteristics that frame The profession in one of the countries that has made the most contributions to accounting discipline. In order to do this, the article deals with the history of the accounting profession in that country. Later, a historical evolution of the accounting profession takes place from the arrival of the British accountants to the United States and the formation of the first accounting firms. The process followed by professional bodies is described below. Then the evolution of accounting regulation is discussed and the issue of education and professional certification is also addressed. The document concludes with some conclusions.