Louis Goldberg Manuscript Collection

Professor Louis Goldberg

The papers and archival material of Professor Louis Goldberg
(1908 - 1997)

Prior to his death in October 1997 Professor Louis Goldberg arranged for his extensive collection of papers to be housed at Deakin University Library.

The collection features the drafts, research material and notes used by Professor Goldberg in the preparation of his numerous publications. There is a large collection of articles on accounting methodology, education and the history of accounting, as well as some newspaper cuttings on accountants and various aspects of accounting. Miscellaneous personal professional material, ranging from journals, notes, reflections, and speeches to concert and conference programs, poetry, accounts and other papers also feature in the collection They relate primarily to his academic life as an accounting educator and author. Due to his long acquaintance with the institution, there is also material relating to the University of Melbourne.

Although the collection mainly relates to Professor Goldberg's professional life, there is also a small but valuable amount of personal memorabilia such as primary school reports, certificates, and cards.

Project note and observations on the organisation of the collection
The cataloguing of the manuscript collection was sponsored by the Australian Society of Certified Practising Accountants and the Faculty of Business and Law, Deakin University. The initial sorting of the collection was done by librarians Peta Hanley and Janine Robertson, and the preparation and filing of the material was done by library assistants Rachel Stewart and Heather Wojcik. The project was supervised by Michelle Watson.

The manuscript collection was already partially organised when received by the Library, with the correspondence, drafts of books and bibliographies previously organised by Professor Goldberg. Other material, including Professor Goldberg's collection of articles on accounting and material relating to professional organisations, was scattered and decisions on how to organise this material were made by the cataloguers.

An effort has been made to keep all the papers written by Professor Goldberg (cited in Series 9) distinct from the materials that were used by him for his work, unless they are obviously directly related to a particular piece of work. A distinction has also been made between published and unpublished works, the latter consisting of many handwritten notes filed by Professor Goldberg.

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Louis Goldberg was born in Melbourne on 22 February, 1908, the youngest of six sons. His parents had emigrated to Australia from Leeds, where they met after escaping political pogroms in Poland and Lithuania. He married Myrtle H. Silverman in 1938, and they had one daughter, Loretta, who is a well known pianist in New York. Myrtle died in 1969. In 1972 he married Jean M. Nethercote (nee Aitkenhead).

After attending Coburg High School, he completed his secondary education at University High School. In 1926 he enrolled as an undergraduate at Melbourne University in the Faculty of Economics and Commerce, where he studied part-time whilst working as a public accountant. He graduated from the University of Melbourne with a Bachelor of Commerce in 1930. He was awarded Research Scholar in Economics in 1931, Bartlett Research Scholar in 1932, and won the Commonwealth Institute of Accountants Thesis Award in 1937. He attained a Master of Commerce in 1938, and a Bachelor of Arts in 1948. Professor Goldberg received recognition outside of Australia when he was granted Rockefeller Foundation Travelling Fellow in 1955, and received the Fulbright Travel Award in 1963. He was also awarded a Doctor of Letters in 1967, and was elected a Fellow of the Academy of Social Sciences in Australia, in recognition of his contribution to the field, after the publication of his work, An inquiry into the nature of accounting, in 1965. In 1987 he was appointed as an Officer of the Order of Australia (A.O.)

He has been listed in Who's who in Australia, Who's who in Australasia and the Far East, Who's who in the world, Who's who of contemporary achievement, Who's who of Australian writing, The international authors and writers who's who, The blue book, The dictionary of international biography, The writers directory, Men of achievement, The world who's who of authors, Notable Australians, and the International book of honor.

In addition to his teaching career, some of Professor Goldberg's other professional experiences included: public accounting - 1926-31 and 1937-41; cost accounting and control at Dunlop Rubber Co. - 1934-36; and war service as Officer-In-Charge of Estimates and Financial planning with Department of Air (Commonwealth of Australia) - 1942-46.

Professor Goldberg had a deep interest in all aspects of education, and made a significant contribution to the field of accounting education. His teaching career began at the University of Melbourne in 1931 when he was appointed as a part-time tutor in accounting, and he retained this position until 1945. He was appointed to a full-time position as lecturer in 1946, was promoted to Senior Lecturer in 1949, and then Associate Professor in 1957. He succeeded Sir Alec Fitzgerald as G.L. Wood Professor of Accounting, and became Head of the Department of Accounting in 1958, and Dean of the Faculty of Economics and Commerce in 1964. After retiring in 1973 he was conferred the title of Professor Emeritus, and continued to give research seminars. Other educational sojourns included Visiting Professor to - Baruch School of Business Administration, New York (1963), University of Auckland (1967), University of Florida (1970), Western Australian Institute of Technology (1977), and Caulfield Institute of Technology (1978). He also contributed three years as external examiner to the University of Singapore (1966-68) and was Adjunct Professor, D. Syme School of Business, Monash University (1992-1995).

He was an active member of many professional associations, including: Academy of Social Sciences of Australia; American Accounting Association; Australian Society of Certified Practicing Accountants; Institute of Corporate Managers Secretaries and Administrators; and was made an Honorary Life Member of the Academy of Accounting Historians and the Accounting Association of Australia and New Zealand (AAANZ). He also served as chairman of the panel responsible for the syllabus and examination of Matriculation Accounting in Victoria, and served on the council and committees involved in the amalgamation of Melbourne Teacher's College and the Institute of Early Childhood Studies, to form the State College of Victoria.

Louis Goldberg's contribution to accounting theory and history was prolific, and included many papers, articles, pamphlets, reviews, lectures, speeches, conference papers, and chapters of books. He also wrote and co-authored several substantial and influential works, including: A philosophy of accounting (1939), which was later published as An outline of accounting (1957- ), Elements of accounting (1947), Accounting principles (1946), Classification of accounts and the planning of accounting systems (1946), Concepts of depreciation (1960), An inquiry into the nature of accounting (1965), Intermediate accounting (with other authors under the editor A.A. Fitzgerald, 1948 - ), editor of Fitzgerald's accounting (1967), S. Vaidyanth Aiyar memorial lectures (1971), The florescent decade: accounting education in Australia 1945-1955 (1981), An introduction to accounting method(1984), The TAC system: a computer-based system for teaching accounting method (1984), Dynamics of an entity: the history of the Accounting Association of Australia and New Zealand (1987). The florescent decade and Dynamics of an entity were the result of Professor Goldberg's post-retirement work, to document the evolution of accounting in Australia. Dynamics of an entity

Although Louis Goldberg was a very busy professional, scholar, writer and academic, he found time to be involved in community activities. He was an early member of the Friends of the Hebrew University, belonged to the Jewish Graduates Association, and competed at AJAX sporting carnivals. In the 1930's he was also involved in publishing a statistical and sociological survey of Jews in Australia. He was also closely involved in the SIDS Research Foundation, and served on the Executive Committee and the Research Advisory Committee between 1977 and 1980.

Professor Goldberg died on the 18 October 1997, aged 89 years.

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Manuscript material has been divided into numbered 'series', and further divided into specific folder numbers.

Series 1: Correspondence

Series 2: Journals

Series 3: Personal papers

Series 4: Education

Series 5: Awards and certificates

Series 6: Lecture materials and University reports

Series 7: Other professional work

Series 8: Associations

Series 9: Published works

Series 10: Unpublished worksSeries 11: Testimonials and refereeing

Series 12: Notes of drafts and thoughts

Series 13: Notes on 78 Australian companies

Series 14: Card indexes/chronologies

Series 15: PapersSeries 16: PamphletsSeries 17: Miscellaneous papers

Series 18: Catalogues

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Series 1 : Correspondence

Professor Goldberg's correspondence is arranged in two separate sequences: the first by date, and the second by subject.

Provenance note: Professor Goldberg arranged his personal correspondence in these two sequences which have been maintained by the Library.

Correspondence by Date - 1937-1997
Date (1937-1972)Series / Folder NumberDate (1973-1996)Series / Folder no.
1937-1940 1.1 1973 1.27-1.28
1941-1945 1.2 1974 1.29
1951-1952 1.3 1975 1.30
1953-1954 1.4 1976 1.31
1955 1.5 1977 1.32
1956 1.6 1978 1.33
1957 1.7 1979 1.34-1.35
1958 1.8 1980 1.36-1.37
1959 1.9 1981 1.38-1.39
1960 1.10 1982 1.40
1961 1.11 1983 None for this year
1962 1.12 1984 1.41
1963 1.13-1.14 1985 1.42
1964 1.15 1986 1.43
1965 1.16 1987 1.44
1966 1.17 1988 1.45-1.46
1967 1.18-1.19 1989 1.47
1968 1.20 1990 1.48
1969 1.21-1.22 1991 1.49
1970 1.23-1.24 1992 1.50
1971 1.25 1993 1.51
1972 1.26 1994/95 None for these years
   1996 1.52
Correspondence by Subject - 1945-1995
Subject / CorrespondentDateSeries / Folder no.
Accounting academics in the 1980s ( USA ) 1980 1.53
Anderson, L.   1.53A
Australian Encyclopaedia 1981 - 1987 1.54
Australian National University 1963 1.55
Bangkok holiday 1967 1.56
Bartholomew, Geoff 1966-1974 1.57
Beckhart, H.M. 1957-1963 1.58
Biographical details (Who's who, etc.) 1937-1997 1.59-1.60
Booksellers 1948-1975 1.61
Fulbright travel grant 1962-1963 1.62
Gibson, Robert W. 1961-1972 1.63
Gilbert, Lewis D. 1963 1.64
Japan 1970 1.65
Monash Uni., Syme Dept. of Accounting 1994-1995 1.66
Overseas applications 1951-1962 1.67
Owen, T.M. 1945-1956 1.68
Pennsylvania State University 1970 1.69
Property - Middle Rd., Sth. Camberwell 1957-1971 1.70
Property - Nash St., Glen Iris 1961-1962 1.71
Rosemblum, L. 1963-1969 1.72
Royalties on books 1948-1949 1.73
Scandinavia 1970 1.74
Schrader, W. 1963-1966 1.75
Scotland 1970-1977 1.76
Smith, Frank P. 1951-1973 1.77
Solomons, D. 1955-1966 1.78
Stewart, W. 1955-1960 1.79
Sweet & Maxwell 1963 1.80
Vance, L.L. 1954-1968 1.81
Western Australia Institute of Technology 1970s 1.82
1/2 page drafts of letters Various dates 1.83-1.84

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Series 2 : Journals

The journals of Louis Goldberg began in 1953 and concluded in 1994. They are primarily a record of thoughts and ideas relating to the accounting profession, written on foolscap-sized note paper.

Provenance note: Professor Goldberg filed his journals in folders, in chronological order, an order which has been maintained by the Library.

DateSeries / Folder no.
1953 2.1
1954 2.2
1955 2.3
1956 - 1958 2.4
1959 - 1962 2.5
1963 2.6
1964 - 1966 2.7
1967 - 1969 2.8
1970 2.9
1971 - 1973 2.10
1974 2.11
1975 - 1977 2.12
1978 2.13
1979 - 1983 2.14
1984 - 1986 2.15
1987 2.16
1988 2.17
1989 2.18
1990 2.19
1991 - 1994 2.20

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Series 3 : Personal papers

Included in the Personal Papers series is personal memorabilia such as the diary of daughter Loretta's first five years, cards, a number of photographs, copies of letters written between Louis and Loretta, and newspaper clippings.

DescriptionSeries / Folder no.
Biographical questionnaire for Dictionary of International Biography 3.1
Cards 3.2
Minute of appreciation from Melbourne University 3.3
Financial accounts 3.4-3.13
Photocopy of a review article on,
Essays in honour of Louis Goldberg,
taken from Accounting and Business Research, Spring 1991
Photographs 3.15
References and curriculum vitae 3.16
Various newspaper cuttings 3.17
Diary of daughter Loretta's first 5 years 3.18
Assorted poetry 3.19
Photocopies of 26 letters mainly written between Loretta and Louis Goldberg 3.20
Silverman and Goldberg family trees 3.21
Letter to "darling Jennie wife" 3.22
Sound cassette entitled 'Appreciation of Lou Goldberg's life' 3.23
'Soundbridge: midi-grand piano, quartertone piano' by Loretta Goldberg, 1984 ( CD -ROM 3.24
Folder of notes from Claudio Arran (notes by Loretta Goldberg, 1963) 3.25
'Sonatas and three fantasies for the piano' by Wolfgang Amadeus Mozart, New York : E.F. Kalmus [19--] 3.26
Curriculum vitae of Jean Goldberg, 1997 3.27

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Series 4 : Education

This series includes school reports, university degrees, and exercise books ranging from primary to tertiary level.

School reports

DateReportSeries / Book no.
1920 - 1923
Coburg High School reports
Junior swimming certificate
University High School reports

University degrees

DateDegreeSeries / Book no.
University of Melbourne - Master of Commerce
- Bachelor of Arts
- Doctorate of Letters

Exercise books and class notes

Includes notes and class work from various subject areas at high school and university.

High school

DateSubjectSeries / Book no.
1921-24 Homework - English 4.3
1922 History 4.4
1923 History 4.5
1924 History - The French Revolution 4.6
1924 History - Term 2 4.7
1924 History - British history from 1660 4.8
No date English literature 4.9


Melbourne University
DateSubjectSeries / Book no.
1926 Economic history 4.10
  Economic history 4.11
  Economic history Vol. I 4.12
1927 Accountancy I 4.13
  Economics 1 (Honours) 4.14
1928 Accounting II 4.15-4.16
  Auditing 4.17
  Economics II History of economic thought 4.18
  Economics II Scope and method of economics 4.19
1928 Course notes and other loose notes and exercise book 4.20
  European history C 4.21
  European history C - Revision 4.22
  Psychology logic ethics ( Honours) 4.23
  Psychology logic ethics ( Honours) - Revision 4.24
1931 Accountancy III 4.25
  Economics III B 4.26
1932 Modern political institutions - two exercise books and handwritten notes 4.27-4.29
  Thesis B.A. (Hons) : Financial history of the City of Melbourne 4.30
1932 Notes and correspondence with Dr. Mauldon.
Research topic. Arbitration.
4.31- 4.31A
1934 Investment III A (Hons) 4.32
1948 General science 4.33

Other material

DateSubjectSeries / Folder no.
1935 Dunlop 4.34
1936 Machine rate costs Footscray Mills 4.35
1951 Jurisprudence 4.36

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Series 5 : Awards and certificates

This series includes awards and certificates from professional associations. Certificates 5e-5q, and 5s are located in a single folder. The certificates labelled from 5a-d, and 5r are framed, and therefore located separately on the shelves.

AssociationDateAwardSeries / Folder no.
AAANZ 1961-62
No Date
Pewter plate - Commander of Theory
Appreciation of services as President
Life Membership certificate
Academy of Accounting Historians 1989 Life Membership plaque 5d
Australasian Institute of Secretaries 1937 Certificate of Admission as an Associate 5e
Australian Institute of Cost Accountants 1959 Certificate of membership 5f
Australian Society of Accountants 1952


Certificate of membership as an associate
Certificate of membership as a fellow


Beta Alpha Psi
- National Accounting Fraternity


Certificate of initiation into the Lambda chapter
Certificate of initiation into the Upsilon chapter


Commonwealth Institute of Accountants 1931 Certificate of License 5k
  1937 Certificate of Associate Membership 5l
Institute of Corporate Managers, Secretaries and Administrators 1989 Certificate of membership as an associate 5m
Masons 1929


Free Masons of Victoria
- Certificate of admission
Mark Master Masons of Victoria
- Degree of Mark Master
National Society of Accounting 1981 50 Year membership certificate 5p
Royal Chartered Institute of Secretaries 1947 Certificate of admission as associate 5q
Victorian Government 1938


License to Act as an Auditor for Companies
Certificate of competency - Municipal Auditor

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Series 6 : Lecture materials and University reports

Melbourne University

This series includes material used by Professor Goldberg whilst lecturing at the University of Melbourne. There is also a sequence of material collected by the Professor from other Melbourne University departments, including papers relating to guest lectures that he gave, as well as some miscellaneous material relating to Professor Goldberg's term at the University.

Provenance note: The title given under 'Lecture notes' is generally the title that L.G. wrote on the original manila folder that housed the notes. Otherwise the title was supplied by the cataloguer.

Accounting classes
Lecture notesSeries / Folder no.
1st Year Accountancy 6.1
1st Year Basic accounting method 6.2
1st Year Budgeting and costing 6.3
1st Year Companies 6.4
1st Year Fiduciary and governmental 6.5
1st Year Financial management 6.6
1st Year Introduction, history 6.7
1st Year Partnership 6.8
1st Year Preparation of reports/adjustments 6.9
1st Year Recording 6.10
Accountancy 2A 6.11
Accountancy 2B 6.12
Accountancy 3 6.13
Cost accountancy 6.14
Accountancy C6 Asset valuation and income determination 6.15
Accountancy D1 6.16
Assorted exercises and data processing exercises 6.17
General lecture notes 6.18
Faculty seminar. Lecture 6.19
Faculty seminar and course notes - various 6.20-6.22
Other Melbourne University departments 
NotesSeries / Folder no.
Melbourne University. Department of Psychology. 6.23
Melbourne University. Department of Industrial Science. 6.24
Melbourne University. Faculty of Engineering. Lectures given in accounting for engineers. (Extension Committee) 6.25
Melbourne University. Law School. Lectures for the Company Law class. 6.26
Miscellaneous University papers
DateNotesSeries / Folder no.
1938-1973 Programs from Conferring Ceremonies, 1938, 1948, 1967, 1973
Other Services Richard Downing, 1975, Afternoon party, 1958
1945-1973 Correspondence re appointments, salaries, long service leave and visits to other institutions 6.28
1946-1972 Letters and papers as lecturer/Professor at Melbourne University 6.29
1948-1972 Staff seminars
Correspondence and memos regarding organisation of the seminars
1952-1973 Notes regarding The Chair in Accounting, from its formation to Professor Goldberg's successor
Administrative memos, notes
1962-1973 Supervision of Masters of Commerce students.
Notes for individual students
1962-1968 Giblin Library 6.33
1964 Petition by students regarding the Accountancy 2B class 6.34
1964 Notes on Departmental discussion on education 6.35
1973 Fitzgerald Appeal. Memorial to Sir Alexander Fitzgerald and G.E. Fitzgerald
Correspondence and notes
1973 Retirement dinner from the G.L. Wood Chair of Accounting
Correspondence and notes
1975 Faculty of Economics and Commerce - A history 6.38
1984 Essay by Chris Gilberstein 6.39
1985 Faculty of Economics and Commerce. Committee Meeting minutes 6.40
1990 Research report by Christopher J. Grainger 6.41
1992 Alumni
Newspaper cuttings regarding the Crest of Melbourne University


1994 Essay by Tim Heaton, Winner of the 1994 Louis Goldberg Essay Award
Selected student examinations and essays


  Portrait of D.B. Copland
Portrait of L.F. Giblin

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Other Universities

This series includes Professor Goldberg's notes and papers relating to other universities, including visiting guest lecturer/speaker positions, and papers submitted by students.

As Visiting Lecturer
Date / PlaceNotesSeries / Folder no.
Notes for lectures. 6.46
Background information on the University and department.
Course outlines, procedures and student results.
Letter re leave of absence from Melbourne University.
Papers submitted by students of Accounting 608.
City College of the City University of New York,
Bernard M. Baruch School of Business and Public Administration.
Course guides, lecture notes, examinations and tests
General administrative notes, Minutes of staff meetings


Monash University
DateNotesSeries / Folder no.
1993 Notes regarding merger of David Syme Faculty of Business and Faculty of Economics Commerce and Management 6.51
Various Notes, department notes, memorandum and research seminars 6.52
1994-1996 Notes and correspondence
Research seminars
Caulfield Institute of Technology
DateNotesSeries / Folder no.
1981 Course material - Business Communication ADM121 6.54

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Series 7 : Other professional work

This series relates to reports and correspondence with professional bodies other than University departments.

NotesDates coveredSeries / Folder no.
Commonwealth Institute of Accountants/Australian Society of Accountants, Board of Examiners
Correspondence relating to examination
1950-1954 7.1
Demolition Expenses. Notes, transcripts, and correspondence relating to a court case in which Professor Goldberg advised. 1967 7.2
Department of Air . Papers written. 1941 7.3
HSC Examiner 1966, 1980 7.4
Matriculation Board of Examiners
Correspondence and details relating to the matriculation examinations
1947-1965 7.5
Municipal Audits. Statements of Shires to audit, correspondence and accounts 1942 7.6
RACV. Investigation into road financing. Notes and correspondence 1962 7.7
Singapore Polytechnic, External examiner
Correspondence relating to the position and arrangements for travel.
Newsletter of the Singapore Polytechnic Society of Commerce.
1966-1968 7.8

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Series 8 : Associations

This series contains material relating to the various associations that Professor Goldberg was involved with, including agendas, reports, correspondence, proceedings of conferences, seminars and other papers related to the particular association.

AssociationNotesDateSeries / Folder No.
Academy of Accounting Historians Correspondence 1970-1997 8.0a-8.0b
Academy of the Social Sciences in Australia (ASSA) Information booklet; Lecture program 1991 8.1
  Minutes, memorandum and correspondence 1975-1994 8.2-8.21
Accounting Association of Australia and New Zealand (AAANZ) Accounting History Committee 1969-1978 8.22
  Conference papers (for years 1976, 1977, 1979, 1983, 1985, 1993) 1976-1993 (incomplete) 8.23-8.29
  Minutes, memorandum, etc. (years 1981 and 1990 missing) 1975-1994 (incomplete) 8.30-8.44
  Newsletters, meeting agendas, etc.; Draft letter re. "forward plan"   8.45
Australian Accountancy Research Foundation (AARF) Accounting and Auditing Research Committee
Minutes of meetings and draft for paper - "Concepts and objectives of financial statements" by George J. Staubus and W.J. Kenley
  "Comparison of accounting measurement systems" by C.J. Warrell (paper presented to the Committee)   8.49
  Exposure draft for "Financial reporting by segments"   8.50
  Exposure draft for "Proposed guidelines for the form and standard of Commonwealth undertakings"   8.51
  Seminars program   8.52
Australian Association of University Teachers of Accounting -(AAUTA) Formation and constitution of AAUTA (for years 1954, 1955, 1958-1964, 1973) 1954-1973 (incomplete) 8.53-8.54
  Notes, agenda   8.55
  Correspondence re. Abacus   8.56
  Correspondence with R.J. Chambers   8.57
  Conference - Papers presented, 1964 1964 8.58
  Conference - University of Newcastle, 1968 1968 8.59
  Conference, 1969 1969 8.60
  Conference - Canterbury, New Zealand, 1971 1971 8.61
  Conference paper, 1980 1980 8.62
  "Some notes on the early years ." by Stephen Zeff
Paper from conference
Australian Society of Accountants Annual research lectures, 1950-1990 (for years 1950, 1958, 1968, 1972, 1973, 1975, 1981, 1985, 1990) 1950-1990 (incomplete) 8.64-8.71
  Assorted papers for consideration and comments by ASA   8.72
  Comments on the integration of professional bodies   8.73
  Convention; Dinner and notes   8.74
  List of titles in the ASA Central Library   8.75-8.76
  Programs for conferences, seminars and discussions   8.77
  Seminars/Lectures/Workshops by ASA   8.78
Australian Society of Security Analysts Various reports 1969 8.79
Centre for Independent Studies Correspondence and newsletters   8.80
Chartered Accountants Research Society Continuing education 1967-1968 8.81
Commonwealth Institute of Accountants Meetings on Terminology 1939, 1951 8.82
Other various associations Conference details; Invitations to various events 1920-1995 8.83
Sudden Infant Death Syndrome (SIDS) Miscellaneous 1977-1980 8.84
X-3 Study Group Notes   8.85

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Series 9 : Papers relating to published works

This series contains drafts, notes, galley proofs and other miscellaneous material relating to articles, books, and reviews written by Professor Goldberg. The reviews and books are arranged alphabetically by title, whilst the Articles have been arranged according to date.

9 Reviews

Containing published reviews written by Professor Goldberg.

TitleSeries/Folder no.
Book Reviews 1934- 1985 9.1
Comments on Accounting History 9.2
Comments on conference papers 9.3
Comments on papers.
Australian Accountant, June 1948
Sybil Motely, 1971
Foreword for "Graded questions : first stage accounting / by J.F. Dyall and C.A. Hulls,
Letters to the editor - The accountant, 1956 9.6
Letters to the editor - Australian Accountant 1953, 1954, 1957, 1976 9.7
Letters to the editor - Chartered Accountant in Australia, 1966 9.8
Letters to the editor - Financial forum, 1993 9.9

9A Articles

The notes, drafts, research material and correspondence relating to articles written by Professor Goldberg are arranged by the date the article was published.

DateArticleMaterialSeries / Folder no.
1935 Principles of company accounting, Commonwealth Accountants Students Society, Typed copy of article 9.1A
The transport problem in Victoria, The Economic Record Notes, draft, typed copy of article and reprint of article 9.2A
The Australian Jewish population, The Australian Jewish News. Typed copy of article and published article 9.3A
Types of cost accounting, Australian Accountant Typed copy of paper. 9.4A
Cost, The Australian Accountant, Typed copy of article and photocopy of article 9.5A
The Entity theory of accounting, The Australian Accountant Typed copy of paper and photocopy of published article. 9.6A
Accounting conventions, Australian accountant Typed copy of paper 9.7A
1946 On writing something, The Margin Draft and published article 9.8A
The Presentation of financial statements, The Record Copy of published paper 9.9A
Some aspects of partnership accounting, Australian Accountancy students Published article 9.10A
1946-1947 The teaching of accountancy. Series of seven articles.

1. Should accounting be taught in schools, Sept. 1946
2. The functions of accounting, Oct. 1946
3. The theoretical background for teaching accountancy, Nov. 1946
4. The accounting equation and its application, Jan 1947
5. The function, preparation and presentation of accounting reports, Feb/Mar 1947
6. The interpretation of accounting reports, Apr. 1947
7. The theory of cost accounting, May 1947

Typed copies of papers and some published copies of the papers 9.11A
The teaching of accountancy answers to questions,
The Australian Accountant.
Copy of the paper 9.12A
Form and content of company finical statements, The Australian Accountant Published article 9.13A
1949 The Development of accounting (series of four articles) The Australian Accountancy student Photocopies of the four articles
Research and correspondence
General survey and outline
Earliest times
Emergence of double entry
Antiquity of auditing
Earlt costing
3 Centuries
19th century accounting
19th century statutes
19th centuryeuropean thought
20th century
Problems of present & future
Holding companies in Australia, ANZAAS Meeting, Hobart Typed copies of paper 9.30A
The Successful merchant, The Australian Accountant Typed copy and photocopies of published article 9.31A
The place of accounting in secondary education, Educational magazine. Typed copy of article 9.32A
The publication of Accountancy books in Australia, AUTA Newsletter Typed copy of paper 9.33A
The Funds statement reconsidered, The Accounting Review Typed copy of paper and reprints of article from publisher. 9.34A
A Distinction between "Profit" and "Income", Accounting Research Typed copy of paper and publishers reprints 9.35A
Some early Australian accounting records, The Australian Accountant, Notes, drafts, source material, photocopy of published article, reprint from publisher and correspondence with publisher 9.36A
The exposition of fundamental accounting theory, The Accounting Review Typed copy of paper. 9.37A
Some queries on depreciation. Paper given at Seminar , and ASA Research lecture.
Also given as Commonwealth Institute of Accountants Research Lecture in Canberra, 1955
Typed copy of paper and correspondence regarding conference. 9.38A
1954 Depreciation and capital erosion, Australian Accountancy Progress Draft, typed copy of paper and correspondence. 9.39A
Concepts of depreciation, The Accounting review, Typed copy of paper and précis 9.40A
Depreciation in published company reports,
Accounting Research.
Also ASA Research lecture, delivered at the University of Queensland, 30th September 1954.
Reprint, typed copies of paper and correspondence regarding research lecture 9.41A
The Word "Stock", The Australian Accountant Typed copy of article and photocopies of published articles 9.42A
Taxation and Inflation : A Suggestion, The Australian Accountant Draft, typed copies and reprint of published article 9.43A
Jeremy Bentham, Critic of Accounting Method, Accounting Research Notes, drafts, source material, galley proofs, photocopies of reprint from publishers and correspondence with publisher. 9.44A
1958 The Province of accounting,GL Wood Memorial Lecture, University of Melbourne Notes, drafts, typed copies of paper and photocopies of paper 9.45A
1958 Influences of economic forces in accounting, Australian Society of Accountants 1958 Convention, Sydney Typed copies of paper 9.46A
Assumptions in discussions on depreciation, The Australian Accountant. Reprint. Draft, and photocopy of published article 9.47A
1960 The Development of accounting standards or principles, Asian and Pacific Accounting Convention, Melb 1960. Typed copy of paper with amendments, correspondence regarding conference. 9.48A
Accountancy teaching in the University of Melbourne, AAUTA News Bulletin Typed copy of paper 9.49A
The Word provision, The Chartered Accountant in Australia Typed copy of article 9.50A
The American Association of University Instructors in accounting, AAUTA News Bulletin Draft and original newspaper copy of article. 9.51A
April 17
On anything you like, The Times Literary Supplement   9.52A
The Present state of accounting theory, Accounting Review.
Presidential Address AAUTA, Aug. 1962
Workshop in Accounting Research, University of Chicago. May 1963.
Drafts, typed copy of both article and paper and reprint of published article. 9.53A
How rational is rationale?, The New York Certified Public Accountant Typed copy of article and photocopies of published article 9.54A
1964 Depreciation and Obsolescence, Address to Valuers Convention Typed copy of paper with notations and correspondence. 9.55A
 University education for the accountancy profession, The accounting frontier by R.J. Chambers et.al. Typed copies of chapter and photocopies of the published book 9.56A
A Note on current assets, Abacus
Also written for the Criminal Investigation Branch of the Victoria Police.
Drafts, typed copies of paper, research into subject and correspondence 9.57A
1965 Theory of cost functions, AAUTA conference. Drafts 9.58A
1966 Some complexities of depreciation, The Singapore Accountant.
Address to ASA Hobart, Launceston 1964.
Draft and typed copies of article 9.59A
A thought about examinations, Pharmacy magazine   9.60A
1967 The unit of activity, The Singapore Accountant.
(Based on Chapter 8 of " An inquiry into the nature of Accounting, 1965).
Drafts and typed copies of article 9.61A
An investigation into shareholder attitudes, The Australian Accountant Typed copies of paper and questionnaire and reprints from publisher 9.62A
Comment on consolidated statements, The Australian Accountant Drafts and copy of the article. 9.63A
Communication, (Guest Editorial) The Australian Accountant Drafts and typed copy of the article. 9.64A
Contracts with publishers, Presented at AAUTA Convention , University of Newcastle. Drafts and copies of extracts from the paper. Contracts with publishers regarding Professor Goldberg's previous books. Correspondence regarding the Conference. 9.65A
Depreciation : a critical comment, The Accountants magazine.
Reprinted in C.J.Gibson, G.G. Meridith R. Peterson. (1972) Accounting concepts.
Drafts, typed copies of article, galley proof, and photocopy of published article and correspondence. 9.66A
November 10
Obituary. Sir Alexander Fitzgerald, University of Melbourne Gazette Draft and published article. 9.67A
1969 A note on humanism in accounting, Singapore Accountant Drafts and typed copies of article. 9.68A
Company auditors reports, 30th Annual Research Lecture, University of Melbourne, 30th October 1969. Published in Australian Society of Accountants Bulletin.
Presented in India, 1970.
Research and notes
Copies of paper and article.
Correspondence and lecture details
Introduction notes
Qual'ns reported in the newspaper
Published qualifications
Unpublished qualifications
Share prices
Sample of 138 companies
Sample of delisted companies
Function of auditors reports
Institute statement
Varieties of accounting theory, and Foundations of Accounting Theory, Papers presented at the Accounting Theory Symposium, University of Florida, 1970. Typed copies of paper. 9.83A
1970 The Social responsibilities of chartered accountants, Presented in India 1970. Typed copy of paper. 9.84A
1970 Accounting principles - problems of authority and control, Presented in India   9.85A
Empirical research in accounting , Comment on paper, Proceedings of 3rd. International. conference on Accounting Education. Drafts and typed copy of article. 9.87A
1973 Accountancy, (article for The New Australian Encyclopedia), 1973. Typed copy of the article. 9.88A
1974-1975 Patterns of accounting activities, The Emanuel Sax Distinguished Lectures in Accounting, Baruch.   9.89A
The Future of the past in accounting, Paper presented to AAANZ Conference, The Accountants Magazine. Typed copies of article, reprint from the publisher and correspondence regarding conference details. 9.90A
1975 Non-Accounting for accountants , submitted to The Accounting Review. Draft and correspondence with publisher. 9.91A
Some outlandish propositions on Inflation and inflation accounting, The Australian Accountant.
Also at Workshops at the University of Queensland and the University of Newcastle, 1976.
Draft and typed copies of paper presented at the conference and typed copies of article, galley proofs, photocopy of published article and published article. 9.92A
June 7
Some doubts on CCA, The Australian 7/6/77. Typed copy of article, newspaper clipping of published article and correspondence. 1/2 page notes 9.93A
Know your library, Accounting History, The Australian accountant. Drafts 9.94A
1977 The Search for Scoullier: an interim report. Paper presented at AAANZ Conference Melb., Aug. 1975.
Also in Accounting and Business research , Summer 1977.
Notes, drafts, typed copies of articles, photocopies of the published article. Research and correspondence regarding research for article. correspondence with publishers and correspondence regarding conference. 9.95A-9.96A
1977 The Accountant as scientist, Paper presented to AAANZ 1977 Conference, Macquarie University & Kuring-gai CAE, 1977. Drafts, notes and copies of papers. 9.97A-9.98A
1977/78 Education for accountancy, Australian Accountant, April 1977.
Also in Letters Jan/Feb 1978.
Drafts, typed copy of article and photocopy of published article and letter. 9.99A
The Pleasing art, The Australian accountant.
Also submitted to Accounting Historians Journal.
Drafts, typed copy of paper, photocopy of published article. 9.100A
1980 Dilemmas of accounting education, Essays in honor of Trevor R. Johnston. Typed copies of article and photocopies of published article. 9.101A
Accounting and history, The Australian Accountant. Letters and Drafts, Galley Proofs and Photocopy. 9.102A
1981 One cheer for the commander. Published ~ 1981. Draft and typed copy of paper
1/2 page notes
Murray's science of accountship, Accounting and Business Research Drafts, source materials, typed copies of articles, correspondence regarding source material and correspondence with the publisher. 1/2 page notes 9.104A
1983 Accountancy, Article in Australian Encyclopedia Typed copy of article. 9.105A
November 1983 Counsel to ladies: Investment advice of ninety years ago, Accounting and Finance Typed copies and photocopy of published article 9.106A
1983 The Rest of John Scouller, Paper presented to AAANZ Conference, Brisbane, 1983.
Accounting History Newsletter, Winter, 1984
Reproduced in Accounting in Australia (Ed. R.H. Parker), 1983.
Notes, drafts, typed copies of paper and reprint from publisher of article. Research into Scouller, correspondence regarding research and correspondence regarding AAANZ conference and details of travel etc.
Scouller - Correspondence and articles for further research into John Scouller. 1985
February 1985 Exploring inflation - a suggestion, ASSA News, Typed copy of paper, previous notes which led to paper and correspondence. 9.110A
Spring 1985 John Caldwell Colt: a notorious accountant, Accounting Historians Journal, Notes, drafts, source material, typed copies of article and photocopies of article. Correspondence with sources of reference material and publisher. 9.111A-9.112A
1985-87 . Some reflections on accounting education . Drafts and typed copies of paper. 9.113A-9.114A
1985 Some brief 'speculations' on Scouller's place in the history of accounting in Australia.   9.115A
Spring 1986. Writing for the journal, Guest Editorial, Accounting Historians Journal Typed copy of article and photocopies of published article. 9.116A
1988. Accountancy, The Australian Encyclopedia, 5th ed. Typed copy of article. -
1988 Principles of Accounting, (Fitzgerald, A.A.) 1938, Australian Accountant.- photocopy.
Review by Goldberg in The Accounting Historians Journal, V15, (1)
Article, 1/2 page notes, draft, correspondence, notes. 9.117A
Spring 1991. Reflections upon a few pages of Cronhelm, The Accounting Historians Note book Typed copies of article 9.118A
1991 On something about Gilman, Accounting History 1/2 pg. notes, typed copy of article 9.119A
July 1993 A Cautionary fable, Letter to the editor re AARF, Financial forum Drafts and Letter. 9.120A
March 1994. Perceptions and concepts in accounting. 1. The unit of experience. David Syme Seminar, Monash University Draft and typed copy of paper 9.121A
 Each his own man - The remarkable Fitzgerald brothers. Paper at AAANZ conference Wollongong Accounting history, 1994 Reprint Drafts, and typed copies of paper.
Source material for the paper
 Sir Adolph Alexander Fitzgerald and Garrett Ernest Fitzgerald. Australian Dictionary of Biography, 1994 Notes, drafts, typed copy of article and correspondence 9.123A-9.124A
 Double entry an assessment, Paper at 17th Annual congress of the European Accounting association, Venice, 1994. Typed copy of abstract and paper. 9.125A
 Wither accounting research : a personal view, Asia Pacific Journal of Accounting, Dec 1994. Notes, 1/2 pages,
Drafts, typed copies and photocopies of published articles.
 Send three and fourpence: Some reflections on oral - and other - history, June 1997 ? published. Drafts, typed copies of article and correspondence re article. 9.128A

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9B Books

The archival material relating to the published books of Louis Goldberg includes notes, source material, drafts, research correspondence, review notes and publishers' correspondence on the following list of titles. This material is arranged by title.

TitleNotesSeries / Folder no.
Accounting : communication and control Chapters 14 & 15 - revision notes and various drafts and copies 9.1B-9.4B
  Correspondence 9.5B
  1/2 page notes 9.6B-9.8B
Accounting principles Index card sized notes 9.9B
  Manuscript 9.10B
Classification of accounts and the planning of accounting systems(1946) Index card sized notes 9.11B
  Manuscript 9.12B
Concepts of depreciation Accounts of sales of the book 9.13B
  Index card sized notes 9.14B
Current accounting trends (editor of) Account for royalties 9.15B
Dynamics of an entity AAANZ history/general 9.16B
  Chronology file 9.17B
  Concepts for a history 9.18B
  Concepts for a history, draft - edited July/August 1986 9.19B-9.20B
  Corrected manuscript and related correspondence 9.21-9.23
  Correspondence relating to AAANZ history 9.24B
  Draft of final manuscript 9.25B-2.26B
  Draft of preface 9.27B
  Errata 9.28B
  Manuscript as sent to L.D. Parker, Monash University 9.29B-9.30B
  Photocopy of first draft 9.31B
  Responses & information from AAANZ & AAUTA 9.32B
  Review by M. Gaffin, in The Accounting historians journal, June 1989, p. 130-132. 9.33B
  Superseded drafts and copies 9.37B-9.51B
  Type script 9.52B-9.53B
  1/2 page notes 9.54B
Elements of accounting Author's proof 9.55B
  Correspondence 9.56B
  Index card sized notes to chapters 1, 2, 20, 21 9.57B
  Typescript 9.58B
  2nd edition - draft 9.59B-9.60B
  3rd edition - edited manuscript 9.61B
Fitzgerald's accounting (originally called 'Intermediate accounting') - various chapters Correspondence 9.62B
  Original manuscript 9.63B
  Preface 9.64B
The florescent decade and Accounting education in Australia Accounting education in Australia - pre Florescent decate, 1st draft 9.65B
  Accounting education in Australia - pre Florescent decade, original and copies 9.66B
  Bibliography file 9.67B
  Copy of manuscript from R.R. Officer 9.68B
  Correspondence and research 9.69B-9.70B
  Typed proofs 9.71B
  1st draft 9.72B
  2nd draft 9.73B
  1/2 page notes 9.74B-9.75B
Inquiry into the nature of accounting Bid copy 9.76B-9.80B
  Bid copy returned by Bantam 9.81B-9.85B
  Correspondence 1963-1993 9.86B
  Draft 9.87B-9.91B
  Index 9.92B
  Manuscript 9.93B
  Notes and drafts on Prefatory 9.94B
  Printers copy 9.95B-9.98B
  Prolegomena for a theory of accounting - original manuscript and drafts 9.99B
  1/2 page notes 9.100B
Introduction to accounting method Photocopies 9.101B-9.104B
  Publishers' contract 9.105B
  Typescript 9.106B-9.110B
  1/2 page notes 9.111B
Philosophy of accounting/Outline of accounting (originally published as Philosophy of accounting) Copyright certificate 9.112B
  Correspondence 9.113B
  Index-sized card notes 9.114B
  Original handwritten manuscript of Philosophy of Accounting, bound by Jean Goldberg 9.115B
  Part I - The concepts of accounting 9.116B
  Philosophy of accounting - manuscript 9.117B
  3rd ed. - Chapter 9 draft 9.118B
  4th ed. - Author's proofs 9.119B
  6th ed. - Notes and correspondence
- 1/2 page notes
- Index
Shareholders guide to company reports Manuscript 9.124B
  Manuscript - by Chapters 9.124Ba- 9.124Bn
  Outline 9.125B
  Typescript 9.126B
Studies in accounting theory (Contributor) Accounts for royalties 9.127B
The TAC System : a computer based system for teaching accounting method Computer data entry exercises 9.128B
  Correspondence 1983 9.129B
  Correspondence 1984 9.130B
  Correspondence 1985-1988 9.131B
  Notes 9.132B
  Publishing agreements 9.133B
  1/2 page notes - ideas for approaches to a seminar 9.134B
University education for the accountancy profession being a chapter in "The accounting frontier" by R.J. Chambers Typescripts of papers/chapters 9.135B
Vaidyanath Aiyar, S. Memorial lectures. Notes, correspondence, drafts of all the lectures 9.136B

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Series 10 : Unpublished writings

Louis Goldberg's unpublished writings include texts of speeches and lectures, as well as miscellaneous thoughts and observations, which include some poetry and drafts of articles. Other notes of thoughts are arranged in Series 12.


TitleSeries / Folder no.
"Basic postulates of accounting" 1962. ASA Lecturette 10.1
Code of ethics 10.2
"The Importance to Management of advance education" Society of Association Executives, 1962 10.3
Lecture Kuring-gai, 1975 10.4
Lecture RMIT "Profit", 1975 10.5
Miscellaneous notes for speeches seminars etc 10.6
Police College 10.7
"Recent developments in accounting and management", 1962. Address to Federal conference of Associated bread manufacturers of Australia and New Zealand. 10.8
Speeches for graduation ceremonies 10.9
"The Widening scope of accounting" 1962 Address to the Australian students of Accounting Society 10.10


Unpublished solicited reports and comments by Professor Goldberg.

TitleSeries / Folder no.
Comments on Exposure Drafts. AARF.
General comments on Exposure drafts, 1975
"Funds Statements" 1980
"Proposed guidelines for the form and standard of Commonwealth Undertakings". 1981
"Accounting for Goodwill", 1983
Company Law - Proposed amendments, 1967. Report and notes relating to the report 10.16
Report on a study of the audit and reporting responsibilities of public bodies in Victoria, March 1981.
Notes, research , typed copy of comments and correspondence regarding report and Touche Ross report.
Some comments on accounting education. 1987
Submission to the Task force for Accounting Education. A joint enquiry by: the Australian Association of Australia and New Zealand, Australian Society of Accountants and The Institute of Chartered Accountants in Australia.
Typed copies of submission and correspondence.
Submission to the Review of the Accounting Discipline in Higher Education, 1990 (Matthews Report)
Chaired by Emeritus Professor Russell Matthews
Notes, Background
Copy of Executive summary of the report and a draft of the full report.

General works

This is a series of articles and notes that have been written by Professor Goldberg, which have not been published. Some of these are not related to accounting, and are of a more personal nature.

Provenance note:
This series consists of articles written by Professor Goldberg, but there is no indication of when and in which journal the article was published. Sometimes however dates were noted on the papers. This possibly indicates the year in which the article was written. These are distinct from Series 12 Miscellaneous notes, which are typed or handwritten notes on various subjects, not in the form of an essay or article.

TitleSeries / Folder no.
Accounting knowledge.
1/2 page notes.
Accounting: the early days.
Bound booklet with no date or author listed. Assumption that it was written by Professor Goldberg.
An Approach to societal (or socio-economic) accounting.
Notes, drafts, typed copy of paper and correspondence. 1972 . Correspondence in 1987, related to paper.
Articles 1930-1939
"A legal minimum wage",
Articles on Socio-economics.
Articles 1940-1949
"A subversive note by Lucifor Lux"
Financial Accounting methods, Teachers Refresher course, 1945
Articles 1950-1959
"Examination hints", 1950
Lecture at the Two day conference on Hospital Inventory, 1953
"Report on the American Accounting Association Convention, 1955"
"A few points about examinations", 1957
"Balance sheet analysis for credit purposes", 1958
"The scope of accountancy"
Contemporary accounting, 1945 10.27A
Economics for the simple minded 10.28
Education - some rough notes.
Typed copies and 1/2 page notes.
Eloise in numberland.
1/2 page notes
A few thoughts on writing.
1/2 page typed notes.
Form and content of Company Financial reports.
Draft and typed copy
Literature of Australian Business Cycles 10.31
Murder in the abstract.
Notes, drafts and some chapters.
My sporting career. Typed notes of paper 10.33
Nature of the accounting process 10.34
Poems, jottings 10.35
Some doubts concerning depreciation in government accounting.
Typed copy of paper
Some reflections on Council, 1980
1/2 page typed notes
The case of the Tripodal paradigm
1/2 page notes
The specialist in credits.
1/2 page notes
The strange case history of depreciation 10.37A
Varieties of accounting theory.
1/2 page notes
Various articles (maybe University essays?) 10.38
Various works in progress 10.39

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Series 11 : Testimonials and refereeing

The testimonial references are arranged simply in chronological order, although the period 1974 to 1979 is missing from this collection. Correspondence relating to refereed papers and articles is also included.


YearsSeries / Folder no.
1957-1965 11.1
1966-1973 11.2-11.3
1980-1997 11.4


Material filed under the the name of the journal to which it was submitted.

TitleDatesSeries / Folder no.
AAAJ 1990-1992 11.5
Abacus 1980 11.6
Accounting Review 1980 11.7
AHJ 1977 - 1978, 1979, 1980, 1981, 1982, 1983, 1984, 1985, 1986 - 1988 11.8-11.16
  Correspondence regarding refereeing for AHJ. 11.17
Other Refereeing 1967 -1975, 1976-1990, 1989 11.18-11.22
  An introduction to financial accounting by Graham Peirson and Scott Henderson.
Chapters with Louis Goldberg's notes and comments. 1981

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Series 12 : Notes of drafts and thoughts

This material predominantly consists of index-card sized paper notes that were taped or clipped together, and often labelled by Professor Goldberg.

Index-card sized paper notes

Drafts/ideas used in talks/lectures/papers, etc.

General topicsSeries / Box no.
A.A. & G.E. Fitzgerald 12.1
Anything you like 12.1
Explanations in the natural sciences 12.1
Frederick 12.1
Gilman 12.1
How rational is rational 12.1
Nature and limitations of social phenomena 12.1
On writing something 12.1
One cheer for the commander 12.1
Out of my nights 12.1
Perspectives 12.1
Philosophical thoughts on life 12.1
Propriety reality viewpoints 12.1
Response to launch of L.G. festschrift 12.1
Scouller 12.1
Some outlandish propositions The nature and limitations of social phenomena 12.1
Talk on Australian society in the 20th century. 12.1

Notes/reviews on books

TitleSeries / Box no.
Notes on book - Counsel to ladies and easy going men on their business investments 12.2
Notes on book - The pleasing art of money-catching 12.2
Review - Anthony et al. (1979) - Readings in advanced financial accounting theory 12.2
Review - Baston, A. (1952) Elements of account 12.2
Review - Bigg, W.W. (1954) Spicer & Pegler's mercantile law 12.2
Review - Eldridge, H.J. (1954) The evolution of the science of bookkeeping 12.2
Review - Gaffikin, M. (1984) Contemporary accounting thought 12.2
Review - Graham, A.,W. (1979) Without fear or favour 12.2
Review - Hendriksen (1966) Accounting theory 12.2
Review - John Raymond Wildman by Previts and Taylor 12.2
Review - Mathew, R. (1979) The accounting framework 12.2
Review - Normanton (1966) Accountability & audit of governments 12.2
Review - Thesis - Applicability of the proprietary theory of accounting in the modern corporation - 1953 12.2
Review - Zeff, Asset appreciation 12.2

Notes on accounting/education used by Professor Goldberg in talks/writings

TopicSeries / Box no.
Accounting and history 12.3
Accounting education seminar - 1979 12.3
Accounting education - 1984 12.3
Accounting for changing money values 12.3
Accounting in the modern world a personal view 12.3
Accounting profession 12.3
Accounting terminology 12.3
American Accounting Association Accounting education in the third world - 1978 12.3
American Accounting Association convention 1955 12.3
Assumptions in discussions on depreciation 12.3
C.I.T. Accounting theory 1978 12.3
Course content C.I.T. seminar 12.3
Staff seminar C.I.T. - 1978 12.3
Depreciation and capital erosion 12.3
Depreciation in government accounting 12.3
Depreciation in publishers company - reports 12.3
Development of accounting 12.4
Development of accounting at University of Melb. - 1953 12.4
Dilemmas of accounting education 12.4
Dilemmas of accounting education references 12.4
Disposition of funds 12.4
Doctrine of conservation 12.4
Economics for the simple minded 12.4
Entity theory of accounting 12.4
Establishment & control of the hospital inventory 12.4
Exposition of fundamental accounting procedure 12.4
Four year course 12.4
Importance of management of advanced education 12.4
Influence of economic forces in accounting 12.4
Is the accountant a scientist 1977 12.4
Lecture Economics A - 1952 Holding Companies 12.4
Lecture C.I.T. Some concepts relevant to cost considerations 1978 12.4
Lecture III The place of accounting in Business organizations 12.4
Lecture IV Methods of financing business activities 12.4
Lecture V the use of cost accounting in a business 12.4
Lecture VI The importance of budgeting 12.4
Lecture VII differential costs and the break even chart 12.4
Memo on MSC 1976 12.4
Memo to the V.C. 12.4
Modern development in theory & practice of accounting 12.4
New Australian Encyclopedia 12.4
Notes on - Letter to the editor Australian Accountant 12.4
Objections to CCA 12.4
Origins of double entry 12.5
Prahran College of Advanced Education Seminar 1978 Is business education necessary? 12.5
Re academic staff on council 12.5
Reflections on council 12.5
Seminar Queensland 12.5
Some queries about depreciation 1955 12.5
Talk Beta Alph Psi The accounting profession in Australia 12.5
Talk Jewish Public Accountants - 1966 12.5
The accountant as scientist 12.5
The accountant as scientist presentation comments/notes 12.5
The development of accounting standards or principles 12.5
The functions of accounting 12.5
The place of accounting in secondary education 12.5
The present state of accounting theory - 1962 12.5
The province of accounting 12.5
The science of accountantship 12.5
The scope of accountancy - 1952 12.5
The search for generally accepted accounting principles WAIT 1977 12.5
The theoretical background for teaching accounting 12.5

Unpublished thoughts

These were filed by Professor Goldberg in used envelopes, and labelled alphabetically from Accountants through to Working Capital.

Definitions / thoughts on accounting topicsSeries / Box no.
Accountants - Working Capital 12.6-12.8

Professor Goldberg filed these thoughts in used envelopes, and labelled them alphabetically from Age through to Youth.

Personal / philosophical thoughtsSeries / Box no.
Age - Youth 12.9-12.14

Miscellaneous notes

Miscellaneous material written by Louis Goldberg on various topics in a variety of forms. Some are handwritten notes in folders, others are typed on full and 1/2 pages.

SubjectSeries / Folder No.
Accounting education 12.15
Accounting reports 12.16
Accounting research 12.17
Business cycle 12.18
Capital and revenue 12.19
Computer technology 12.20
Conservatism 12.21
CPB 12.22
Financial statements 12.23
Foreign currency debate 12.24
History of Accounting 12.24A
Income tax 12.25
Inflation - notes 12.26
Miscellaneous 12.27
Organisation 12.28
Replacement cost 12.29
Social accounting 12.30
Valuation 12.31

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Series 13 b : Company information on 78 Australian companies from 1945 - 1953

These notes were made on index-card sized paper and taped together in bundles.

CompaniesSeries / Box no.
Companies 1-20 13.1
Companies 21-40 13.1
Companies 41-60 13.1
Companies 61-78 13.1

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Series 14 : Lists/Indexes/Chronologies

Book catalogue

This series consists of a handwritten index of the books in Professor Goldberg's personal library. It also includes a list of who had borrowed books from him, and typewritten cards he had created to request the return of his books. It dates from 1945 to 1976.

Book catalogueSeries / Box no.
A-Z 14.1-14.2

List of Professor Goldberg's Publications

These are index-card size.

List of Professor Goldberg's publicationsSeries / Box no.
A-Z 14.3

Lists of references

List of referencesSeries / Box no.
References, readings, etc. 14.4
Index for Inquiry into accounting 14.5
References for the Florescent decade 14.6


Written on small rectangles of paper.

TitleSeries / Box no.
Chronology for Florescent decade - Up to 1950 14.7
Chronology for Florescent decade - After 1950 14.7
Chronology of 19th century accounting 14.7
Chronology for Accounting paper 14.7
Chronology for AUTA - early years 14.7
Chronology for AAUTA 14.7
Chronology for J. Scouller 14.7
Chronology for A.A. Fitzgerald 14.7
Chronology for G.E. Fitzgerald 14.7

Bibliography of accounting books

Index cards labelled "F" in the top right hand corner, alphabetically arranged.

With 'F' in the top right hand cornerBox no.
A-Z 14.8-14.10

Index cards, alphabetically arranged.

Without 'F'Box no.
A-Z 14.11

Bibliography of "History of Accounting"

Index-sized cards, alphabetically arranged.

Bibliography of 'History of accounting'Box no.
A - Z 14.12-14.26

Australian books and pamphlets

Index cards, alphabetically arranged.

Australian books and pamphletsBox no.
A-Z 14.27

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Series 15 : Papers

Series 15 contains Professor Goldberg's extensive collection of miscellaneous material written by others, chiefly on the subject of accounting. The collection includes a substantial number of articles, a collection of bibliographies, and other miscellaneous material including newspaper cuttings.

Accounting and related works

This series comprises an extensive collection of accounting articles written by others. These have been arranged in subject order by the cataloguer. Where Professor Goldberg had articles arranged together, we have continued with his themes.

TitleSeries / Folder no.
Accounting Education 15.1
Accounting Methods 15.2
Accounting Profession 15.3
Accounting Research 15.4
Accounting and Science 15.5
Auditing 15.6
Behaviour/ Decision making 15.7
Biographies 15.8
Fitzgerald Brothers 15.9
Capital 15.10
Case Studies - Accounting 15.10A
Cash flows 15.11
Communication 15.12
Computer/ Information Technology 15.13-15.14
Cost Accounting 15.15
Decimal currency 15.16
Depreciation 15.17
Economics 15.18
Entity 15.19
Ethics 15.20
Events Accounting 15.21
Financial Reporting 15.22-15.23
Firms 15.24
Fiscal Year 15.25
Forecasting/Prediction 15.26
Foreign Language articles 15.27
Funds Statements 15.28
Governmental Accounting 15.29
History of Accounting  
Articles from Scorgie 15.30
Associations 15.31
Australia 15.32
Biographies 15.33-15.34
Law and Foreign language articles 15.35
About Ancient - 1000 AD 15.36
1001 - 1600 15.37
1601- 1900 15.38
1900 - present 15.39
Published 1920 - 1970 15.40
1971- 1990 15.41
1990-1997 15.42
General 15.43
Income 15.44
Inflation 15.45-15.46
Investment/Shareholding 15.47
Jewish - Law cases 15.48
Leases 15.49
Liquidity 15.50
Management 15.51
Miscellaneous 15.52
Modern political institutions 15.53
Philosophy/Theory of Accounting 15.54
Principles of Accounting 15.55-15.56
Profit 15.57
Public Company Accounting 15.58
Research and Development 15.59
Social Sciences 15.60
Socio-economics 15.61
Standards 15.62-15.64
Taxation 15.65


TitleSeries / Folder no.
History of Accounting 
Accounting history : a select bibliography. by R.H. Parker 15.66
Bibliographies of Early Accounting Literature from A world bibliography of Bibliographies. 1955 15.66
Bibliography 19th Century 15.66
Books published in or before 1900 15.67
Histories of Accounting 15.67
History of Accounting Bibliography 15.67
Notes from Accountants Index on History of Accounting 15.67
The third American Check-list of Early Bookkeeping Texts 15.67
Australian Accounting 
Australian Accounting History, 1982 15.68
Bibliography of Rural accounting in Australia and New Zealand 15.68
Accounting in America 15.69
Accounting Theory: Income measurement and other sources 15.69
Application of Statistical methods to accounting 15.70
Notes on references 15.70
Reading Lists and Publishers mail outs 15.71
Reference Lists - various 15.71A
Specific Authors 
A Bibliography of the published work of Louis Goldberg , 1966 15.72
Henry Rand Hatfield Published Writings, 1989 15.73
Lists of works published by Louis Goldberg from "Essays in honour of Louis Goldberg" 15.74
Library Holdings 
Departmental library. Melbourne University 15.75
State Library of Victoria Accountancy in Australia, June 1961 15.75
Sydney Technical College. Accounting History from Earliest times (4500 BC to 1840) 15.75


This series mainly consists of cuttings and typed copies of jokes. There is a small photocopied book of jokes, possibly compiled by Professor Goldberg.

SubjectSeries / Folder no.
Articles and cuttings 15.76
Accounting curiosae 15.77
Cartoons pasted into a 1921 French workbook from school 15.78
Articles 15.79
Cuttings pasted into project book 15.80
Newspaper cartoons and jokes 15.81 - 15.82
Newspaper cuttings 15.83
A Book of cutting wit and humour and odd bits 15.84 - 15.88
Accounting humour 15.89
Leunig 15.90
Assorted cuttings and collected jokes 15.92-15.93


This series is composed of 19 spring backed binders in which Professor Goldberg stored a miscellany of papers. There are two series; FA-FH and FJ-FP, QA-QC, and one unnumbered folder. The labelling sequence may have related to a filing system.

SeriesSeries / Binder no.
FA-FH 15.94-15.101
FJ-FP 15.102-15.108
QA-QC 15.109-15.111
Unnumbered 15.112

Conference papers

YearPapersSeries / Folder no.
1957 Chartered Institute of Secretaries, Ballarat convention, 1957 15.113
1962 Proceedings of the 11th Annual seminar on Advanced Accounting, Victoria University of Wellington, 1962 15.114
1965 Facts from Figures, 1965 Study conference, University of Otago, Accountancy Department.
1970 "Foundations of accounting theory", Conference at University of Florida, March 1970.
Conference papers
1972 Institute of Directors conference, 1972. Paper by J. Vernon 15.117
1973 Seventh conference of Asian & Pacific Accountants, Nov. 1973, Bangkok, Thailand
Travel arrangements, papers, China Accounting Monthly and The Nation (newspapers)
Various Miscellaneous conference papers 15.119 - 15.120

Departmental notes from other institutions

This series contains lecture notes, course guides and syllabus outlines from various institutions around the world.

YearInstitutionSeries / Folder no.
  New York University, School of Commerce, Accounts and Finance
Course guide
1970 Institute of Chartered Accountants of India, Examinations, 1970 15.122
1970 Slough College (England)?
Course guides and syllabus outlines, case studies, 1970
1977 Riverina College of Advanced Education. School of Business and Liberal Studies. Department of Accountancy and Management
Subject Guides, 1977
1983 Monash University, 1983 15.125
1992-1993 London School of Economics and Finance, 1992/3 15.126
  Miscellaneous notes from other institutions 15.127

Theses from other institutions

ThesesSeries / Folder No.
University of Cambridge 15.128
University of Melbourne 15.129
University of Texas 15.130

Newspaper cuttings

The range of newspapers used by Louis Goldberg was extensive, and included:The Age; Argus; Audit; Australian; Australian Jewish News; Certified Accountant; Chicago Tribune; Farago; Financial Review; Guardian; Japan Times; Kalgoorlie Miner; N.Y. Public Accountant; New Accountant; Progress Press; Reporter; and Ticker.

The newspaper cuttings are arranged in two ways; by subject and chronologically.

Subject arrangementSeries / Folder no.
Accountants and accountancy in general 15.131
Accounting education 15.132
Accounting standards 15.133
Auditing 15.134
Computers and artificial intelligence 15.135
Environmental issues 15.136
Fraud and failure 15.137
General issues 15.138
Inflation 15.139
Literature / general writing 15.140
Chronological arrangementSeries / Folder no.
1920's and 30's 15.141
1970's 15.142
1980's 15.143
1990's 15.144
NewspapersSeries / Folder no.
Jewish News - 1981 15.145

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Series 16 : Pamphlets

Concert programs

TitleSeries / Folder no.
Art exhibitions 16.1
Dance/ballet 16.2
Films 16.3
Music concerts 16.4
Opera 16.5
Theatre 16.6

Miscellaneous pamphlets

TitleSeries/Folder no.
Book sellers publications and business cards 16.7
City of Hawthorn 16.8
Cruise memorabilia 16.9
Examinations - 1923 French, 1962 English expression and 1967 English expression 16.10
Jewish Graduate and Undergraduate Society 16.11
Library 16.12
Miscellaneous 16.13
Other organisations 16.14
Shareholder reports 16.15
Tennis 16.16
Travel 16.17

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Series 17 : Miscellaneous material

TitleSeries / Folder no.
Collection of wrongly addressed envelopes 17.1
Game- "Business - the bookkeeping game" 17.2
Miscellaneous papers 17.3

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Series 18: Catalogues

Professor Goldberg's collection of predominantly Australian and U.K. booksellers' catalogues range in date from the early 1960s through to the 1980s. They, along with his collection of seed catalogues (many from the 1940s war era) reflect his passion for book collecting and love of gardening.

Booksellers' catalogues

Arranged alphabetically by titleSeries / Folder no.
A 18.1
B 18.2
C 18.3
E 18.4
G - H 18.5
I - J 18.6
K - L 18.7
M 18.8
O - U 18.9
W 18.10

Seed catalogues

Seed company Series / Folder no.
Gill and Searle 18.11
Yates 18.12

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