The Institute of Chartered Accountants of Scotland (ICAS) is the world’s first professional body of accountants, receiving its Royal Charter in 1854. It was the first to adopt the designation “Chartered Accountant” and the letters CA. The ICAS is committed to supporting and encouraging high quality research that is timely, relevant and useful to the accounting profession in an international or UK perspective. Research is funded by The Scottish Accountancy Trust for Education and Research (SATER), which focuses on research that is relevant to the public interest and the accountancy profession or business. To encourage dissemination of research findings, a Publications Catalogue and the majority of Research Publications (containing research dating back to 1982) are available to download free-of-charge from the ICAS website. To be notified of new research publications, interested parties can subscribe to an e-news service by e-mail (research@icas.org.uk).
