IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04686334.html
   My bibliography  Save this paper

Comprehending the relationship between a company and its accountants, 1894–1967: Evaluating and accommodating Foucauldian and other perspectives

Author

Listed:
  • Ying Yong Ding
  • Sam Mckinstry
  • Peiran Su

    (Audencia Recherche - Audencia Business School, Audencia Business School)

  • Kirsten Kininmonth

Abstract

This article analyses the relationship between a Scottish manufacturing company and the accountancy firm which provided it with professional services across its existence (1894–1967). It examines the professional roles fulfilled by the accountants, the work done and the fee income derived from it, in the context of the company's history. It emphasises the importance of the services provided by accountancy firms for unlisted companies in understanding the development of professional accountancy in the United Kingdom. The material presented is used to test three different explanations of the UK accountancy profession's rise which relate to the auditing function and has implications for historical methodology and epistemologies. The explanations explored may be categorised as economic rationalist, Foucauldian and jurisdictional points of view.

Suggested Citation

  • Ying Yong Ding & Sam Mckinstry & Peiran Su & Kirsten Kininmonth, 2020. "Comprehending the relationship between a company and its accountants, 1894–1967: Evaluating and accommodating Foucauldian and other perspectives," Post-Print hal-04686334, HAL.
    • Handle: RePEc:hal:journl:hal-04686334
    DOI: 10.1177/1032373219884117
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04686334. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.