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Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K

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Cited by:

  1. Stephen Walker, 2002. "'Men of small standing'? Locating accountants in English society during the mid-nineteenth century," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 377-399.
  2. Çakmaklı, Anıl Divarcı & Boone, Christophe & van Witteloostuijn, Arjen, 2020. "Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  3. Harding, Noel & Mckinnon, Jill, 1997. "User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 55-67, January.
  4. Hamilton, Gavin & Ó hÓgartaigh, Ciarán, 2009. "The Third Policeman: ‘The true and fair view’, language and the habitus of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 910-920.
  5. Ramirez, Carlos, 2001. "Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 391-418.
  6. Brendan O'Dwyer & Mary Canning, 2008. "On professional accounting body complaints procedures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(5), pages 645-670, June.
  7. Jean Raar, 2006. "Beyond Ethics: A Community Platform to Secure Moral Integrity," Australian Accounting Review, CPA Australia, vol. 16(38), pages 41-50, March.
  8. Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
  9. Marcia Annisette & Philip O'Regan, 2007. "Joined for the common purpose," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(1), pages 4-25, March.
  10. Daniel Plumley & Rob Wilson & Robbie Millar & Simon Shibli, 2019. "Howzat? The Financial Health of English Cricket: Not Out, Yet," IJFS, MDPI, vol. 7(1), pages 1-17, February.
  11. Simmons, Cynthia & Neu, Dean, 1997. "Re-presenting the external: Editorials and the Canadian CAs (1936-1950)," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 799-824, November.
  12. P.W. Senarath Yapa & Zhen Ping Hao, 2007. "An analysis of current trends in accounting professional development in People's Republic of China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 25-44, January.
  13. Edwards, John Richard & Anderson, Malcolm & Chandler, Roy A., 2007. "Claiming a jurisdiction for the "Public Accountant" in England prior to organisational fusion," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 61-100.
  14. Paisey, Catriona & Paisey, Nicholas J., 2012. "Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 17-35.
  15. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
  16. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  17. Saeed Askary & Marc Olynyk, 2006. "Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession," Australian Accounting Review, CPA Australia, vol. 16(38), pages 51-58, March.
  18. Everett, Jeff & Shiraz Rahaman, Abu & Neu, Dean & Saxton, Gregory, 2024. "Letters to the editor, institutional experimentation, and the public accounting professional," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  19. Chua, Wai Fong & Poullaos, Chris, 2002. "The Empire Strikes Back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 409-445.
  20. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
  21. van Lent, L.A.G.M., 1995. "Pressure and politics in financial accounting regulation," Other publications TiSEM 5ae3c9e9-0adb-4d81-b455-9, Tilburg University, School of Economics and Management.
  22. Sian, S. & Verma, S., 2021. "Bridging the divide: The rise of the Indian Accountant from 1900 to 1932," The British Accounting Review, Elsevier, vol. 53(2).
  23. Sikka, Prem & Willmott, Hugh, 1995. "The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 547-581, August.
  24. Edwards, John Richard & Walker, Stephen P., 2010. "Lifestyle, status and occupational differentiation in Victorian accountancy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 2-22, January.
  25. Dragos Zelinschi, 2012. "Une loi suffit-elle ? Le mouvement des comptables roumains dans les années 1920," Post-Print hal-00691074, HAL.
  26. Stephen Walker, 2004. "Conflict, collaboration, fuzzy jurisdictions and partial settlements. Accountants, lawyers and insolvency practice during the late 19th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 247-265.
  27. Sian, S., 2006. "Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 295-322, April.
  28. 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.
  29. Joyce, Yvonne, 2014. "Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 590-614.
  30. Bakre, Owolabi M., 2014. "Imperialism and the integration of accountancy in the Commonwealth Caribbean," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 558-575.
  31. Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
  32. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  33. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
  34. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
  35. 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.
  36. Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 103-133.
  37. O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).
  38. 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.
  39. Renu Desai & Robin Roberts, 2013. "Deficiencies in the Code of Conduct: The AICPA Rhetoric Surrounding the Tax Return Preparation Outsourcing Disclosure Rules," Journal of Business Ethics, Springer, vol. 114(3), pages 457-471, May.
  40. Stephen Haswell, 2006. "Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS," Australian Accounting Review, CPA Australia, vol. 16(39), pages 49-59, July.
  41. Keith Hooper & Gina Xu, 2012. "From legitimacy by character to legitimacy by image: Ethics and accounting practices in New Zealand," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(8), pages 754-773, August.
  42. Ken Shackleton, 1999. "Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 135-156.
  43. 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.
  44. Annisette, Marcia, 2017. "Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant”," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 37-61.
  45. Mataira, Kelvin & Van Peursem, Karen A., 2010. "An examination of disciplinary culture: Two professional accounting associations in New Zealand," Accounting forum, Elsevier, vol. 34(2), pages 109-122.
  46. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
  47. Walker, Stephen P., 1995. "The genesis of professional organization in scotland: a contextual analysis," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 285-310, May.
  48. van Lent, L.A.G.M., 1995. "Pressure and politics in financial accounting regulation," Research Memorandum FEW 686, Tilburg University, School of Economics and Management.
  49. 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.
  50. Caramanis, Constantinos V., 2005. "Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993-2001," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 195-221, April.
  51. Dellaportas, Steven, 2014. "The effect of a custodial sentence and professional disqualification on reintegration," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 671-682.
  52. Ferry, Laurence & Midgley, Henry & Haslam, Jim, 2024. "Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  53. 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.
  54. Noguchi, Masayoshi & Edwards, John Richard, 2008. "Harmonising intergroup relations within a professional body: The case of the ICAEW," The British Accounting Review, Elsevier, vol. 40(2), pages 123-147.
  55. Carlos Ramirez, 2013. "‘We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!’ Quality Control and Orders of Worth in the British Audit Profession," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 845-869, July.
  56. 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).
  57. Xu, Yin & Xu, Xiaoqun, 2008. "Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 73-102, January.
  58. 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).
  59. Mary Canning & Brendan O'Dwyer, 2006. "The influence of the “organisation” on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 17-46, November.
  60. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
  61. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
  62. Bamber, Matthew & McMeeking, Kevin, 2016. "An examination of international accounting standard-setting due process and the implications for legitimacy," The British Accounting Review, Elsevier, vol. 48(1), pages 59-73.
  63. Apostolos Ballas, 1999. "Privatizing the statutory auditing services in Greece," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 349-373.
  64. 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.
  65. Itsaso Barrainkua & Marcela Espinosa-Pike, 2015. "Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-24.
  66. Peter Armstrong, 1993. "Professional Knowledge and Social Mobility: Postwar Changes in the Knowledge-Base of Management Accounting," Work, Employment & Society, British Sociological Association, vol. 7(1), pages 1-21, March.
  67. John Edwards & Malcolm Anderson & Roy Chandler, 2005. "How not to mount a professional project: the formation of the ICAEW in 1880," Accounting and Business Research, Taylor & Francis Journals, vol. 35(3), pages 229-248.
  68. Mary Canning & Brendan O'Dwyer, 2006. "The influence of the “organisation” on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 17-46, January.
  69. Kyriacou, Orthodoxia, 2016. "Accounting for images of ‘equality’ in digital space: Towards an exploration of the Greek Accounting Professional Institute," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 35-57.
  70. Gendron, Yves, 2002. "On the role of the organization in auditors' client-acceptance decisions," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 659-684, October.
  71. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
  72. Annisette, Marcia, 2003. "The colour of accountancy: examining the salience of race in a professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 639-674.
  73. Carlos, RAMIREZ, 2005. "Making things visible : audit quality control in the UK and the definition of the professional order," HEC Research Papers Series 812, HEC Paris.
  74. repec:dau:papers:123456789/3505 is not listed on IDEAS
  75. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
  76. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  77. 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.
  78. Ramirez, Carlos, 2009. "Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 381-408, April.
  79. Uche, Chibuike U., 2002. "Professional accounting development in Nigeria: threats from the inside and outside," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 471-496.
  80. Sian, S., 2011. "Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 363-381.
  81. Mitchell, Austin & Sikka, Prem, 2004. "Accountability of the accountancy bodies: the peculiarities of a British accountancy body," The British Accounting Review, Elsevier, vol. 36(4), pages 395-414.
  82. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
  83. 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.
  84. Mihret, Dessalegn Getie & Alshareef, Mohammed Naif & Bazhair, Ayman, 2017. "Accounting professionalization and the state: The case of Saudi Arabia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 29-47.
  85. 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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