Series 47 - Manuscript of 'The Structure of Accounting'

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Manuscript of 'The Structure of Accounting'


  • 1947 (Creation)

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0.2 m (1 type 1 box)

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Name of creator

(1905 - 2005)

Biographical history

Thomas Miles Owen completed his degree in commerce from the University of Melbourne and began lecturing in accounting at Canberra University College in March 1939. Owen was Registrar of Canberra University College from 27 March 1939 to 1960 when the college amalgamated with the Australian National University. On 9 March 1962 Owen was appointed Associate Registrar, School of General Studies at the ANU. He was also secretary for the Building and Grounds Committee. He retired in January 1968. He was a Fellow of the Australian Society of Accountants. Owen died in Canberra on 22 March 2005.

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Scope and content

The manuscript of 'The Structure of Accounting' dated 25 August 1947 was written by Tom Owen and entered in the Commonwealth Institute of Accountants' Accounting Treatise Competition under the pseudonym 'Fontes'. It was awarded a cash prize c. 1949. It was rescued from the fire at the Melbourne Building in April 1953 and is charred at the edges but readable. There are several copies: part 1 is about 69 pages and part 2 135 pages. It has been retained because of its association with the fire.


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Open access but the manuscript requires extremely careful handling

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Dates of creation revision deletion

Prepared by Maggie Shapley on 3 August 2007




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