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The development of British accountancy in the nineteenth century: A technological determinist approach

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  • Derek Matthews

Abstract

This article argues that some of the most popular treatments of the development of accountancy in Britain do not accord with the historical evidence. This is true of the functionalist's altruistic view of the profession and of the predominant paradigm - the Weberian 'professional project'. There is no evidence in the early history of British accountancy to support the concepts of, for example: monopolistic closure, credentialism, or the social construction of skill. Instead, using a model based on technological determinism, the article reasserts the importance of the industrialisation process in forming the accountancy profession, and sees the formation of the chartered societies as largely set up to brand the accountants' training and thereby preserve the value of their human capital.

Suggested Citation

  • Derek Matthews, 2006. "The development of British accountancy in the nineteenth century: A technological determinist approach," Business History, Taylor & Francis Journals, vol. 48(4), pages 501-528.
    • Handle: RePEc:taf:bushst:v:48:y:2006:i:4:p:501-528
    DOI: 10.1080/00076790600808641
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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. Jeacle, Ingrid, 2011. "A practice of her own: Female career success beyond the accounting firm," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 288-303.

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