A Virtual Profession in the American Empire : The genesis of the Philippine accounting profession

ISBN-13: 9783639111521 / Angielski / Miękka / 2009 / 268 str.

Maria Dyball

Opis

The Philippines instituted an accounting law in 1923.I see this as the first step in the Philippineprofessionalisation project. The case of thePhilippines enables us to reconsider our theoreticalunderstanding of the professionalisation ofaccounting. Specifically, this book investigates the emergence of a virtual accounting profession. It isvirtual because (a) the Filipino project did notemerge from any pathway heretofore identified in theliterature and, (b) because when the 1923 accountinglaw was passed there was no institutionalised orstrongly recognised accounting profession in place atall. Secondly, this book adds to our understanding ofprofessionalisation projects in the context ofcolonial relations, as these are played out innon-settler colonies. In investigating the Philippineprofessionalisation project, we are able to challengean existing representation of a non-settler colony asa weak periphery dominated by an imperial state andprofessionalisation projects as mere , and byimplication, inferior reproductions of the imperialcountry s model.

O autorze

Dr. Maria Dyball is an Associate Professor at Macquarie
University in Australia. Maria has a BSc Business Administration
and Accountancy from the University of the Philippines, a Master
of Commerce (Honours) in Accounting and a PhD from the University
of New South Wales. She lives in Sydney with her
husband Philip and children, Danica and Joshua.