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Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada

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  • Alan J. Richardson
  • Eksa Kilfoyle

Abstract

The history of creation of new professional accounting associations, mergers and proposed mergers among professional associations in Canada is reviewed through the lens of institutional theory to identify the conditions associated with major changes in the structure of the profession. Five waves of merger activity are identified between 1880 and 2010. These waves of mergers: (1) created isomorphism between the structure of accounting associations and the political structure of Canada, (2) differentiated associations to reflect the division of labour among accountants (primarily the separation of public and management accounting), (3) differentiated associations to reflect different educational paths into accounting (broadly conceived), and (4) consolidated the profession to facilitate the regulation of public accounting by the state. Contemporary issues affecting the structure of the profession are also identified including the globalization of accounting credentials. The historical waves of merger activity are argued to be an enactment of state and market institutional logics. These factors are compared with justifications/rationales and proposals for the merger of the accounting profession under the Chartered Professional Accountant, CPA, designation. The merger proposal would create a hybrid organization that retains within it historical institutional patterns. Issues concerning the stability of hybrid organizations in the literature are identified. L'unification de la profession: point de vue historique sur les fusions d'associations comptables au Canada Résumé Les auteurs étudient l'historique de la création de nouvelles associations professionnelles comptables et des fusions et projets de fusion des associations professionnelles au Canada dans l'optique de la théorie institutionnelle, en vue de déterminer les conditions associées aux principaux changements survenus dans la structure de la profession. Cinq vagues de velléités de fusion sont observées entre 1880 et 2010. Ces vagues ont 1) créé un isomorphisme entre la structure des associations comptables et la structure politique canadienne, 2) différencié les associations en fonction de paramètres qui reflètent la division du travail entre les professionnels comptables (principalement une séparation de l'expertise comptable et de la comptabilité de management), 3) différencié les associations de manière qu'elles reflètent les différents parcours didactiques dans la discipline comptable (envisagée dans son ensemble) et 4) consolidé la profession pour faciliter la réglementation étatique de l'expertise comptable. Les auteurs cernent également les questions courantes qui influent sur la structure de la profession, notamment celle de la mondialisation des titres de compétences comptables. Les vagues antérieures de velléités de fusion illustreraient l'appropriation sociale de la logique institutionnelle de l'État et du marché. Ces facteurs sont comparés aux propositions de regroupement des professionnels comptables sous le titre de comptables professionnels agréés (CPA), et aux justifications ou fondements qui les sous‐tendent. La fusion proposée créerait une organisation hybride au sein de laquelle seraient préservés les profils institutionnels historiques. Les questions relatives à la stabilité des organisations hybrides évoquées dans la littérature sont recensées.

Suggested Citation

  • Alan J. Richardson & Eksa Kilfoyle, 2012. "Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada," Accounting Perspectives, John Wiley & Sons, vol. 11(2), pages 77-109, June.
    • Handle: RePEc:wly:accper:v:11:y:2012:i:2:p:77-109
    DOI: 10.1111/j.1911-3838.2012.00033.x
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    8. Anne-Claire Pache & Filipe Santos, 2010. "Inside the hybrid organization: An organizational level view of responses to conflicting institutional demands," Post-Print hal-00580128, HAL.
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    12. MacDonald, Laura D. & Richardson, Alan J., 2004. "Identity, appropriateness and the construction of regulatory space: the formation of the Public Accountant's Council of Ontario," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 489-524.
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    1. Alan J. Richardson, 2017. "Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(2), pages 83-104, June.
    2. Guo, Ken H., 2018. "The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 20-45.
    3. Sidhu, Jasvinder & Carnegie, Garry D. & West, Brian, 2021. "Australia's divided accounting profession: The 1969 merger attempt and its legacy," The British Accounting Review, Elsevier, vol. 53(3).
    4. Tasneem Sadiq & Rob van Tulder & Karen Maas, 2022. "Building a Taxonomy of Hybridization: An Institutional Logics Perspective on Societal Impact," Sustainability, MDPI, vol. 14(16), pages 1-22, August.
    5. François Brouard & Merridee Bujaki & Sylvain Durocher, 2017. "Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(2), pages 105-127, June.

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