| Abstract: | Patrick Colquhoun, ‘the father of Glasgow’, established his reputation as an able accountant, businessman and manager in the 1780s. This reputation was overshadowed by his contributions to penal reform which he made in the 1790s when he resided in London. Radzinowicz (1956) and Foucault (1977) showed that Colquhoun, in conjunction with his friend Jeremy Bentham, the famous utilitarian economist, made a significant impact on penal reform. Their contribution was encouraged by the British government in the period of turmoil which followed the French Revolution. Bentham understood the role of accounting in the management of businesses (Goldberg, 1956; Hume, 1970; Gallhofer and Haslam, 1993). He alone recognized the importance of Colquhoun's accounting knowledge and business experience and how his pragmatism enhanced his powerful cases for the adoption of new socioeconomic systems. Until now this view of Bentham has been ignored. Other historians, driven by their special interests, concentrated on one phase of Colquhoun's diverse life. None attempted to analyse the relationship between his ideas for the reform of punishment, police and poor systems and his prior experience as an accountant, businessman and manager. That relationship is the subject of this article and the objective of my research is to answer two questions. First, where did Patrick Colquhoun acquire his knowledge of business and accounting techniques? Second, how did he use his knowledge in the 1790s to build cases which influenced those in power to adopt new socioeconomic systems? |
