This book employs two complementary theoretical constructs to explain the operational implementation and, in particular, maintenance of professional boundaries in the Australian accounting profession. The first draws on the “boundary-work” concepts of Thomas Gieryn  and Annisette, while the second construct is “one of the basic casus belli in the world of expert occupations—the dilemma of exclusiveness versus market control”.The accounting profession has great importance to a country’s social and economic context due to its role in business, services, the community and...