Accounting History

 

Advanced Search

Journal Navigation

Journal Home

Subscriptions

Archive

Contact Us

Table of Contents

Click here for more information

Sign In to gain access to subscriptions and/or personal tools.
This Article
Right arrow Free Full Text (Free PDF) Free
Right arrow References
Right arrow Alert me when this article is cited
Right arrow Alert me if a correction is posted
Services
Right arrow Email this article to a friend
Right arrow Similar articles in this journal
Right arrow Alert me to new issues of the journal
Right arrow Add to Saved Citations
Right arrow Download to citation manager
Right arrowRequest Permissions
Right arrow Request Reprints
Right arrow Add to My Marked Citations
Citing Articles
Right arrow Citing Articles via Google Scholar
Google Scholar
Right arrow Articles by Yapa, P. W. S.
Right arrow Search for Related Content
Social Bookmarking
Add to CiteULike   Add to Connotea   Add to Del.icio.us   Add to Digg   Add to Reddit   Add to Technorati  
What's this?
Accounting History, Vol. 11, No. 4, 447-473 (2006)
DOI: 10.1177/1032373206068706
© 2006 SAGE Publications

Cross-border competition and the professionalization of accounting: the case of Sri Lanka

P. W. Senarath Yapa

La Trobe University

This article explores the accountancy profession in Sri Lanka. Sri Lanka obtained independence from Britain in 1948, and the Institute of Chartered Accountants of Sri Lanka (ICASL) was established in 1959. The influence of the British (ACCA and CIMA), coupled with the support of the Sri Lankan government for the ICASL, would seem to have provided an environment conducive to the development of the local profession. Such expectations, however, have not been met. The ICASL has produced 2,170 accountants – a number far short of that required to serve the needs of the economy. It appears that the ICASL has pursued an agenda of closure by seeking to restrict the supply of public practitioners. Therefore, the profession in Sri Lanka can be characterized as being beset by cross-border competition between British institutions seeking to exert influence within a former colony and a local organization concerned with achieving closure over practitioners.

Key Words: Accounting profession • cross-border competition • Institute of Chartered Accountants of Sri Lanka • historical development of ICASL • professionalization project


Add to CiteULike CiteULike   Add to Connotea Connotea   Add to Del.icio.us Del.icio.us   Add to Digg Digg   Add to Reddit Reddit   Add to Technorati Technorati    What's this?