IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v21y2008i6p827-849.html
   My bibliography  Save this article

Disciplinary action against members of the founding bodies of the ICAEW

Author

Listed:
  • Roy Chandler
  • John Richard Edwards
  • Malcolm Anderson

Abstract

Purpose - The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and Wales (ICAEW). This exercise illuminates an aspect of accounting's past which has tended to be overlooked in conventional histories of the profession. Design/methodology/approach - An analysis of the internal records of the ICAEW has been conducted. In addition, the archives of the ICAEW's predecessor bodies, entries in various censuses and contemporary sources have been reviewed for relevant material. Findings - Analysis of the records of the ICAEW and its founding bodies reveals a number of cases where disciplinary action was taken for breaches of ethical principles. The expulsion of a member, however, was always preceded by an external “prompt” such as the member's conviction on criminal charge, his disappearance or bankruptcy. This perhaps suggests that the early professional bodies were more inclined to protect the private interests of their members rather than the public interest. Originality/value - The paper's findings add to the literature on the professionalisation of the British accountancy profession. By focussing on the less‐celebrated aspects of the founders' behaviour, this paper puts the success of the profession in achieving public acceptance into sharper perspective.

Suggested Citation

  • Roy Chandler & John Richard Edwards & Malcolm Anderson, 2008. "Disciplinary action against members of the founding bodies of the ICAEW," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 827-849, August.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:6:p:827-849
    DOI: 10.1108/09513570810893263
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570810893263/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570810893263/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513570810893263?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. John Edwards & Malcolm Anderson & Roy Chandler, 2005. "How not to mount a professional project: the formation of the ICAEW in 1880," Accounting and Business Research, Taylor & Francis Journals, vol. 35(3), pages 229-248.
    2. Edwards, John Richard & Anderson, Malcolm & Chandler, Roy A., 2007. "Claiming a jurisdiction for the "Public Accountant" in England prior to organisational fusion," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 61-100.
    3. Parker, Lee D., 1994. "Professional accounting body ethics: In search of the private interest," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 507-525, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    2. Edwards, John Richard & Walker, Stephen P., 2010. "Lifestyle, status and occupational differentiation in Victorian accountancy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 2-22, January.
    3. Anderson, Malcolm & Walker, Stephen P., 2009. "‘All sorts and conditions of men’: The social origins of the founders of the ICAEW," The British Accounting Review, Elsevier, vol. 41(1), pages 31-45.
    4. Mataira, Kelvin & Van Peursem, Karen A., 2010. "An examination of disciplinary culture: Two professional accounting associations in New Zealand," Accounting forum, Elsevier, vol. 34(2), pages 109-122.
    5. Thomas A. Lee, 2011. "Bankrupt accountants and lawyers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 879-903, September.
    6. J. Gregory Jenkins & Velina Popova & Mark D. Sheldon, 2018. "In Support of Public or Private Interests? An Examination of Sanctions Imposed Under the AICPA Code of Professional Conduct," Journal of Business Ethics, Springer, vol. 152(2), pages 523-549, October.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Poullaos, Chris, 2016. "Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 47-63.
    2. Anderson, Malcolm & Walker, Stephen P., 2009. "‘All sorts and conditions of men’: The social origins of the founders of the ICAEW," The British Accounting Review, Elsevier, vol. 41(1), pages 31-45.
    3. Nieves Carrera & Nieves Gómez‐Aguilar & Christopher Humphrey & Emiliano Ruiz‐Barbadillo, 2007. "Mandatory audit firm rotation in Spain: a policy that was never applied," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 671-701, September.
    4. Everett, Jeff & Shiraz Rahaman, Abu & Neu, Dean & Saxton, Gregory, 2024. "Letters to the editor, institutional experimentation, and the public accounting professional," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    5. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2017. "Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud," Journal of Business Ethics, Springer, vol. 144(3), pages 637-659, September.
    6. Irene M. Gordon, 2017. "Discussion of “Does the Accounting Profession Discipline Its Members Differently after Public Scrutiny?” by D. F. Mescall, F. Phillips, and R. N. Schmidt," Journal of Business Ethics, Springer, vol. 142(2), pages 311-312, May.
    7. AnnMarie Bennett & Breda Murphy, 2017. "The Tax Profession: Tax Avoidance and the Public Interest," Economics Department Working Paper Series n286-17.pdf, Department of Economics, National University of Ireland - Maynooth.
    8. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    9. Robin Radtke, 2008. "Role Morality in the Accounting Profession – How do we Compare to Physicians and Attorneys?," Journal of Business Ethics, Springer, vol. 79(3), pages 279-297, May.
    10. Al-Hasan Al-Aidaros & Kamil Md. Idris & Faridahwati Mohd. Shamsudin, 2011. "The Accountants’ Ethical Code Of Conduct From An Islamic Perspective: Case In Yemen," Journal of Global Management, Global Research Agency, vol. 2(1), pages 98-123, July.
    11. Mary Canning & Brendan O'Dwyer, 2006. "The influence of the “organisation” on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 17-46, January.
    12. Edwards, John Richard & Walker, Stephen P., 2010. "Lifestyle, status and occupational differentiation in Victorian accountancy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 2-22, January.
    13. Mariana Alice PREDA (SIMION) & Anda Ileana NECULA & Anca Daniela ?ENCHEA, 2022. "Moral And Social Responsibility - Essential Attributes Of The Financial Audit Profession," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 161-170.
    14. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
    15. Holm, Claus & Zaman, Mahbub, 2012. "Regulating audit quality: Restoring trust and legitimacy," Accounting forum, Elsevier, vol. 36(1), pages 51-61.
    16. Ramirez, Carlos & Zicari, Adrián, 2024. "Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    17. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    18. O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    19. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.
    20. Devan Mescall & Fred Phillips & Regan N. Schmidt, 2017. "Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?," Journal of Business Ethics, Springer, vol. 142(2), pages 285-309, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:21:y:2008:i:6:p:827-849. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.