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Claiming a jurisdiction for the 'Public Accountant' in England prior to organisational fusion

Edwards, John Richard, Anderson, Malcolm and Chandler, Roy Anthony 2007. Claiming a jurisdiction for the 'Public Accountant' in England prior to organisational fusion. Accounting Organizations and Society 32 (1-2) , pp. 61-100. 10.1016/j.aos.2005.12.006

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Abstract

This paper exploits the interpretive content of city-based directories to demonstrate the emergence of “public accountants� as a professional grouping in England during the period 1800–1880, and it applies Andrew Abbott’s The System of the Professions (1988) to explain the broader significance of that finding. We reveal that, by the 1870s, “public accountants� in England had achieved public recognition as expert suppliers of services over which they possessed an effective jurisdiction, and we conclude that Abbott’s theory provides a meaningful framework for explaining the history of public accounting prior to organisational fusion in 1880. We also consider why the label “public accountant� failed to satisfy the conditions identified by Abbott’s analytical framework for the continuing success of their professional project, and conclude that the need for a more effective means of occupational differentiation led to the reconstruction of a public accountancy profession based instead on the title “chartered accountant�.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HG Finance
Publisher: Elsevier
ISSN: 0361-3682
Last Modified: 28 Jun 2019 02:20
URI: http://orca.cf.ac.uk/id/eprint/2773

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