Estudios Irlandeses , Number 5, 2010, pp. 1-11 __________________________________________________________________________________________ AEDEI The Teaching of Book-Keeping in the Hedge Schools of Ireland Peter Clarke University College Dublin Copyright (c) 2010 by Peter Clarke. This text may be archived and redistributed both in electronic form and in hard copy, provided that the author and journal are properly cited and no fee is charged for access. Abstract. Relative to other developed countries, very little has been published on the history of Irish accounting education. The objective of this paper is to partly remedy this deficiency by investigating, using a combination of primary and secondary sources, the teaching of book-keeping in the hedge schools of Ireland, mainly during the eighteenth century. Hedge schools have achieved a prominent and colourful place in Irish history, and prior studies have tended to examine the general phenomenon of hedge schools; whereas this paper specifically focuses on the teaching of book-keeping in these establishments. This paper argues that knowledge of practical book-keeping methods was an important skill, along with the related usage of the English language, in gaining employment for Irish Catholics during the period of oppression that was the eighteenth century. These skills were also valuable to Irish emigrants. Furthermore, Irish hedge schoolmasters applied their teaching and book- keeping skills in other countries such as Australia and the United States. Key words. Ireland, hedge schools, teaching of book-keeping, eighteenth century. Resumen. En contraste con otros países desarrollados, en Irlanda se ha publicado muy poco en torno a la historia del estudio de la contabilidad. Este artículo se propone remediar en parte esta deficiencia utilizando tanto fuentes primarias como secundarias para investigar la enseñanza de la teneduría de libros en las escuelas clandestinas denominadas “Hedge Schools”, especialmente durante el siglo XVIII. Dichas escuelas han despertado un notable interés y curiosidad en la historia irlandesa. Pero, mientras que los estudios anteriores se han centrado en el fenómeno general de las escuelas, éste lo hace en la enseñanza de la contabilidad en dichos establecimientos. Este artículo sostiene que el conocimiento de métodos prácticos de contabilidad, junto con el dominio de la lengua inglesa, eran una baza importante para que los católicos irlandeses consiguieran empleo durante la opresión que sufrieron en el siglo XVIII. Tales destrezas eran asimismo valiosas para los emigrantes irlandeses. Los maestros de las escuelas irlandesas desplegaban su enseñanza y habilidades de teneduría de libros en otros países como Australia y los Estados Unidos. Palabras clave: Irlanda, hedge schools, enseñanza de la contabilidad, siglo dieciocho. Acknowledgements. The financial assistance from the Business Research Programme at UCD is gratefully acknowledged. The author would also like to thank Professor Ciarán Ó hÓgartaigh and Professor Stephen Walker (University of Cardiff) for their constructive suggestions on an earlier draft of this paper. Introduction history, and specifically on the history of Irish Relative to other developed countries, very accounting education. Indeed, for many years, little has been published on Irish accounting the only substantial work in this area was ____________________________________ ISSN 1699-311X 2 Robinson’s (1964) history of accountants in previously unacknowledged sources, into the Ireland. This book was written at the request role of book-keeping in the curriculum of of the Institute of Chartered Accountants in hedge schools in Ireland. In addition, we will Ireland (ICAI) to commemorate the seventy- explore its impact and legacy both in Ireland fifth anniversary of receiving its Royal Charter and abroad. The paper is divided into four but, as Ó hÓgartaigh notes (2008: 8), “Irish main sections. In the next section, we outline accounting history prior to the establishment of the historical context of the hedge schools in the ICAI in 1888 is relatively unexplored”. Ireland. This is followed by a section However, some exploration had been done and describing the hedge schools in Ireland, their should be noted. The earliest known curriculum and the teaching of book-keeping publication on accounting/book-keeping in therein. The third section highlights the impact Ireland, and its historical context, was of the teaching of book-keeping in these described by Clarke (1996a/b). This was a schools, both in a national and an international short pamphlet written by a French Huguenot context. The paper ends with a summary and in 1696 who (dubiously) taught, among other concluding observations. things, book-keeping in Essex Street, which is The Background to the Hedge Schools of situated in what is now commonly referred to Ireland as the Temple Bar area of Dublin. In more recent times, our knowledge of the history of The earliest educational establishments in Irish accounting education has been extended. Ireland of which we have any record were the Clarke (2008) investigated the teaching of Bardic Schools that were founded in pre- book-keeping in the nineteenth century and Christian times and which produced poets, how the subject was institutionalised in the historians and legal experts. However, these Irish national school system that was were never aimed at mass elementary established in 1831. An earlier period – education but rather they focussed on the corresponding to the era of the Irish hedge training of small cultural and ecclesiastical schools, which have achieved a prominent and elites (McGrath 1979). Thereafter, one has to colourful place in Irish history – has been wait for nearly two millennia for the State’s investigated by Ó hÓgartaigh and Ó (unseemly) venture into the field of education hÓgartaigh (2006, 2007). They argue that in Ireland: one that was intended to subdue the book-keeping education in the Irish ‘hedge hostile, Catholic population. The situation that school’ of the eighteenth century was a faced Henry VIII in the immediate aftermath of significant element of education in rural his succession to the English throne, and the Ireland. This predates the formation of subsequent break from Rome, was a politically professional accountancy associations – in unreliable, culturally and linguistically divided Ireland, the Institute of Chartered Accountants Irish colony in which many of the English was incorporated by Royal Charter in 1888, settlers appear to have gone native (Crowley with 31 members from the principal towns of 2005). Henry VIII introduced, in 1537, an Act Belfast, Dublin and Cork. The teaching of for the English Order, Habit and Language book-keeping in Irish hedge schools would which, among other things, established also predate the teaching of the subject in parochial or parish schools so that the “English English schools, since Coulson (1996) tongue, habit and order be henceforth used by indicates that it was only during the mid 1700s all men”. He therefore considered the that private educational institutions developed education of Irish children as an important in England and subjects long ignored by the element in the process of cultural colonialism. grammar schools began to appear. Such As was subsequently and officially noted, the subjects included book-keeping. role of this statute was “simply to make the use The purpose of this paper is to further of the English language and habit supersede investigate the teaching of book-keeping in the that of the Irish” (Commissioners of Irish hedge schools of Ireland; and the period Education Inquiry, 1825: 91). A subsequent covered by this investigation corresponds, Act for the Erection of Free-Schools in 1570 approximately, to the eighteenth century. The required the establishment of a free school paper is intended to offer additional insights, within every diocese, with the schoolmaster using primary and contemporary but being an Englishman, or of English birth in Ireland. The preamble to this legislation 3 complained about the heinous offences youths going abroad to be “trained up in any committed by the Irish youth uneducated in priory, abby, nunnery, popish university, English ways! However the obligation for college or school or house of Jesuits or funding these schools being placed on the priests”. The intention of this legislation is clergy ensured that the legislation would not be abundantly clear and its drafting reflected the widely implemented. Of course, schools did fact that around that time a number of colleges exist around that time but, as O’Hegarty (1952) for Irish catholic students had already been notes, they were all Protestant schools, and established throughout Europe, in countries were all, to a greater or lesser degree, carried that were perceived as being hostile to on with the object of converting Catholic England. Those found in violation of the law children to Protestantism. As a result, Irish would forfeit all their property and an Catholics did not avail of them to any large attractive reward of £200 was available to extent and Dowling (1968) argues that these informers. Furthermore, the legislation schools were limited in scope and failed to provided that “no person whatsoever of the make an impact on the country. This assertion popish religion shall publickly teach school, or is confirmed by the 1695 Act to Restrain instruct youth in learning, or in private houses Foreign Education, which noted that previous teach or instruct youth