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The Institute of Accounts: a community of the competent

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  • Keith Mcmillan

Abstract

The professionalization of the US accounting profession during the fifteen years prior to the first CPA law in 1896 is explored through a description of the most significant professional organization of the period, the Institute of Accounts (IA). The IA followed the dominant US professionalizing model for scientific occupations. The organizational ideal of the community of the competent, first used by physical scientists and then by social scientists and engineers, was used by the IA as a means of identifying, cultivating and conferring professional competencies. The professional environment leading up to the passage of the first CPA law was dominated by this ideal of developing, within a self-regulated community, the science of accounts through essays, papers and debates among the most competent of the profession.

Suggested Citation

  • Keith Mcmillan, 1999. "The Institute of Accounts: a community of the competent," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 7-28.
    • Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:7-28
    DOI: 10.1080/095852099330340
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    Cited by:

    1. Azubuike O. Oraka, 2015. "Changes in Global Financial Regulatory Framework: Implications for Accountancy Profession in Nigeria," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(4), pages 174-197, April.
    2. Parker, Lee D. & Boyns, Trevor, 2019. "Language in pursuit of professional branding: The case of scientific costing," The British Accounting Review, Elsevier, vol. 51(2), pages 193-210.
    3. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.
    4. Carnegie, Garry D. & Edwards, John Richard, 2001. "The construction of the professional accountant: the case of the Incorporated Institute of Accountants, Victoria (1886)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 301-325.
    5. Carlos, RAMIREZ, 2003. "Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK," HEC Research Papers Series 782, HEC Paris.
    6. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.

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