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The Accounting Profession, Corporatism and the State

In: Critical Perspectives in Management Control

Author

Listed:
  • David Cooper
  • Tony Puxty
  • Tony Lowe
  • Hugh Willmott

Abstract

This paper is concerned with accounting — particularly the occupation, but also its practices and knowledge and its relationship with the state. In so far as we refer to specific occupational groupings of accountants and to specific state institutions, we will be referring to those in the UK. Focusing on the relationship between the UK state and the UK accounting profession may seem rather peculiar in a book concerned with management control, where the latter term is usually applied to the management of organisations. Our analysis is provided, however, to illustrate a social analysis of the relationship between an organisation and its environment, a relationship which is implicit in most conventional studies of management control. In so doing we also wish to explain how acxountancy is intertwined with the state and those corporatist arrangements that developed (sometimes temporarily) in several countries.

Suggested Citation

  • David Cooper & Tony Puxty & Tony Lowe & Hugh Willmott, 1989. "The Accounting Profession, Corporatism and the State," Palgrave Macmillan Books, in: Wai Fong Chua & Tony Lowe & Tony Puxty (ed.), Critical Perspectives in Management Control, chapter 12, pages 245-270, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07658-1_12
    DOI: 10.1007/978-1-349-07658-1_12
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    Citations

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    Cited by:

    1. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    2. Agrizzi, D. & Sian, S., 2015. "Artificial corporatism: A portal to power for accountants in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 56-72.
    3. Rodrigues, Lúcia Lima & Craig, Russell, 2022. "Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    4. Masayoshi Noguchi, 2005. "Interaction between tax and accounting practice: Accounting for stock-in-trade," Accounting History Review, Taylor & Francis Journals, vol. 15(1), pages 1-34.
    5. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    6. Walker, Stephen P. & Shackleton, Ken, 1995. "Corporatism and structural change in the British accountancy profession, 1930-1957," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 467-503, August.
    7. Chua, W. F. & Poullaos, C., 1998. "The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 155-187, February.

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