Studies in Early Professionalism : Scottish Chartered Accountants 1853-1918

ISBN-13: 9780815332312 / Angielski / Twarda / 1999 / 374 str.

Harvey Hendrickson; Stephen Walker;Walker Stephen

Opis

This text aims to provide an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland from the mid nineteenth century onwards. Not only is this research important for understanding the elitism of the professional project, but it also provides a template from which further studies can be undertaken of public accountancy's origins in other countries. The need for comparative international research of the professional project is assisted by the text's content. Individual contributions cover a range of historical studies including the original foundations and founders, the early competitive struggles with other bodies, the nature of Victorian public practice, individual successes and failures, and the gender issue. Most of the material has a contemporary relevance to accounting policy makers, teachers and students. It should also be of interest to social researchers of professions generally.

Spis treści

1: Formation Events; 1: Professional Formation: The Case of Scottish Accountants; 2: Professional Formation: The Case of Scottish Accountants - Some Corrections and Some Further Thoughts; 3: Professional Formation: A Reply to Briston and Kedslie; 4: Mutual Self Interest - A Unifying Force; The Dominance of Societal Closure Over Social Background in the Early Professional Accounting Bodies; 5: A Review Essay: Professional Foundations and Theories of Professional Behaviour; 6: The Genesis of Professional Organization in Scotland: A Contextual Analysis; 7: Identifying the Founding Fathers of Public Accountancy: The Formation of The Society of Accountants in Edinburgh; 2: Post Foundation Events; 8: The Defence of Professional Monopoly: Scottish Chartered Accountants and Satellites in the Accountancy Firmament 1854-1914; 9: Scottish Chartered Accountants: Internal and External Political Relationships, 1853-1916; 10: The Influence of the Individual in the Professionalisation of Accountancy: The Case of Richard Brown and The Society of Accountants in Edinburgh, 1892-6; 11: Anatomy of a Scottish CA Practice: Lindsay, Jamieson & Haldane 1818-1918; 12: The Influence of Scottish Accountants in the United States: The Early Case of the Society of Accountants in Edinburgh; 13: The Criminal Upperworld and the Emergence of a Disciplinary Code in the Early Chartered Accountancy Profession; 14: Gender Segregation in Scottish Chartered Accountancy: The Deployment of Male Concerns About the Admission of Women, 1900-1925

O autorze

Stephen P. Walker, Thomas A. Lee