This article analyses the relationship between a Scottish manufacturing company and the accountancy firm which provided it with professional services across its existence (1894–1967). It examines the professional roles fulfilled by the accountants, the work done and the fee income derived from it, in the context of the company’s history. It emphasises the importance of the services provided by accountancy firms for unlisted companies in understanding the development of professional accountancy in the United Kingdom. The material presented is used to test three different explanations of the UK accountancy profession’s rise which relate to the auditing function and has implications for historical methodology and epistemologies. The explanations explored may be categorised as economic rationalist, Foucauldian and jurisdictional points of view.

中文翻译：

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理解公司与其会计师之间的关系，1894-1967：评估和适应福柯等观点

本文分析了一家苏格兰制造公司与为其提供专业服务的会计师事务所之间的关系（1894-1967 年）。它在公司历史的背景下检查会计师履行的专业角色、所做的工作以及由此产生的费用收入。它强调了会计师事务所为非上市公司提供的服务对于了解英国专业会计发展的重要性。所提供的材料用于测试对英国会计职业兴起的三种不同解释，这些解释与审计职能有关，并对历史方法论和认识论有影响。所探讨的解释可以归类为经济理性主义、福柯主义和司法观点。