Commercial or Professional? The Advertising Practices of Ernst & Ernst during the 1920’s

• In Event: Research Paper Session—Accounting History and Non-Profit

Abstract

This research analyzes the advertising practices by the firm Ernst & Ernst during the 1920s. A brief history of advertising in the accounting profession is presented along with background on A.C. Ernst’s views on advertising. Ernst argued that his advertising was professional in natural, but faced charges of violating soliciting and advertising rules set forth by the American Institute of Accountants (AIA). Actual advertisements published by the firm are in the Kelvin Smith Library Special Collections. These advertisements are evaluated in light of the historical context of the profession and appear to be professional in nature, portraying Ernst as promoting the professionalism of accountancy.

Author

• Jill Cadotte, Case Western Reserve University