|
Sign In to gain access to subscriptions and/or personal tools.
|
The professionalisation of accounting
A review of recent historical research and its implications
Brian P. West
School of Business University of Ballarat
This paper reviews and considers the possible implications of a significant body of historical research that has gathered momentum throughout the last decade and challenged conventional explanations for accounting's professional status. In place of traditionally espoused professional ideals, such as altruism, ethical behaviour and control of specialised knowledge, this research has drawn attention to the importance of factors such as social class, gender and political acuity in explaining both the closure of the accounting profession and its elevation within the vocational continuum. If such factors are the foundation upon which the profession of accounting was constructed, then observable and persistent discord in accounting practice and theory is perhaps not unexpected. Further, the story told by recent research invites a rethinking of the nature of the accounting profession's privileged status.
Accounting History, Vol. 1, No. 1,
77-102 (1996)
DOI: 10.1177/103237329600100105

CiteULike Complore Connotea Del.icio.us Digg Reddit Technorati Twitter What's this?
This article has been cited by other articles:

|
 |

|
 |
 
G. Romeo and J. T. Rigsby
Disseminating professionalism: the influence of Selden Hopkins on the USA accounting profession
Accounting History,
November 1, 2008;
13(4):
415 - 450.
[Abstract]
[PDF]
|
 |
|

|
 |

|
 |
 
W. P. Birkett and E. Evans
Theorising professionalisation: a model for organising and understanding histories of the professionalising activities of occupational associations of accountants
Accounting History,
March 1, 2005;
10(1):
99 - 127.
[Abstract]
[PDF]
|
 |
|

|
 |

|
 |
 
P. Mcclelland and P. Stanton
"An ignorant set of men". An episode in the clash of the legal and accounting professions over jurisdiction
Accounting History,
July 1, 2004;
9(2):
107 - 126.
[Abstract]
[PDF]
|
 |
|

|
 |

|
 |
 
B. P. West
On the social history of accounting: The Bank Auditby Bruce Marshall
Accounting History,
May 1, 2001;
6(1):
11 - 30.
[Abstract]
[PDF]
|
 |
|

|
 |

|
 |
 
R. A. Chandler
Judicial views on auditing from the nineteenth century
Accounting History,
May 1, 1997;
2(1):
61 - 80.
[Abstract]
[PDF]
|
 |
|
|
|