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'Elevating the profession': the Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888-1909

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  • Philip O'regan

Abstract

The Institute of Chartered Accountants in Ireland was formed in 1888 on an all-island basis by a group of prominent public accountants who envisaged it as a means of appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion of 'social closure' in the context of a professional project, this paper examines the manner in which the Institute sought to operationalise this strategy, focusing in particular on membership criteria, articles and examinations, as well as issues of trust and respectability.

Suggested Citation

  • Philip O'regan, 2008. "'Elevating the profession': the Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888-1909," Accounting History Review, Taylor & Francis Journals, vol. 18(1), pages 35-59.
    • Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:35-59
    DOI: 10.1080/09585200701824740
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    Cited by:

    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. O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    3. Annisette, Marcia, 2017. "Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant”," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 37-61.

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