Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906

Chua, Wai Fong; Poullaos, Chris

doi:10.1016/0361-3682(93)90049-c

Cited by 151 publications

(140 citation statements)

References 20 publications

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“…In doing so, it builds upon an already expansive prior literature in accountancy that examines the relationship between the profession and the state, focussing particularly on periods of structural and socioeconomic change (Johnson, 1972;Chua and Poullaos, 1993;Walker and Shackleton, 1995;Zimmerman et al, 2006;Yee, 2012). The study also builds on more recent additions to the literature relating specifically to Brazil (Rodrigues et al, 2011;Rodrigues et al, 2012) and develops significantly the themes embedded therein.…”

Section: Introductionmentioning

confidence: 99%

“…1 At the theoretical level, the literature pertaining to the professionalization of accountancy in an Anglo-American environment 2 has drawn from conceptualisations to be found in the sociology of the professions literature (Larson, 1977;Macdonald, 1995) and within this context many authors have examined the state-profession relationship (Willmott, 1986, Richardson, 1989, Chua & Poullaos, 1993Roslender, 1992;Sikka & Willmott, 1995a, 1995bWalker and Shackleton, 1995).…”

Section: Introductionmentioning

confidence: 99%

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Artificial corporatism: A portal to power for accountants in Brazil

Agrizzi

Sian

2015

Critical Perspectives on Accounting

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The political history of Brazil includes a period of colonization by the Portuguese, the establishment of an imperial court, a period of rule by various military juntas, dictatorship and democracy. Drawing on archival based research conducted in Brazil and informed by theorisations of the contribution of interest governance to social order and corporatism, this study focuses on the transformation of the modus operandi of accountants and their ascendancy in this country. The study covers the period between 1902 and 1946, in which dictatorship, increasing centralisation and bureaucratisation eventually gave way to a fledgling democracy. Early in the twentieth century, the state pursued a policy of sponsoring the syndicalisation of workers as a means of eliciting cooperation in exchange for (what was essentially a simulacrum of) access. In accountancy, this early form of association was constrained in many ways, but it also laid the foundations for the accounting syndicates to press for legislation for improved education and for national professional organisation in 1946.3

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Artificial corporatism: A portal to power for accountants in Brazil

Agrizzi

Sian

2015

Critical Perspectives on Accounting

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“…First, the ICJCE was founded in 1942, that is, several decades after its Anglo-Saxon counterparts were well under way (e.g., Lehman, 1992;Kirkham and Loft, 1993;Chua and Poullaos, 1993;Richardson, 1997). This late organization of the profession may be attributed to the low demand for audits in Spain, which in turn may be explained by (i) the overwhelming role of family business in the Spanish economy and its reservation to stock market listings (e.g., Gó mez-Mejṍa et al, 2001), and (ii) the turbulent political environment that characterized the country since the beginning of the nineteenth century.…”

Section: Discussionmentioning

confidence: 99%

Gender, the state and the audit profession: evidence from Spain (194288)

Carrera¹,

Gutiérrez²,

Carmona³

2001

European Accounting Review

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Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The AngloSaxon settings, we contend, embrace a number of idiosyncratic, institutional characteristics that advise caution in the generalizability of results. Our study addresses the role of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-edged democracy as well as the emergence of a free market economy from a system characterized by stiff economic autarchy and an overriding intervention of the state in the economy. We found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. In particular, our ndings reveal that the audit profession did not have an independent strategy about the role of women at work, but mimicked the attitudes deployed by the state during our observation period.

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“…These were followed by psychology, nursing, accounting and several other scientific and engineering fields (Wilensky 1964). In the context of the accounting occupation there is a growing body of literature examining the early stages of establishing closure using the status of a profession (Lee 1990;Macdonald 1985), through to the more recent attempts in the United Kingdom (Walker & Shakleton 1995, 1997Robson, Willmott, Cooper & Puxty 1994) and in a limited perspective of the Australian context (Chua & Poullaos 1993). Whilst these studies primarily dealt with the various attempts at monopolizing the accounting occupation they also encompassed varying aspects of the professionalization process.…”

Section: Introductionmentioning

confidence: 99%

The Iron Cage of the Profession: A Critique on Closure in the Australian Accounting Profession

Laing

Perrin²

2011

ASS

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This paper seeks to contribute to the literature on the process of closure that occurs within the constructs of professions. The discussion in this paper focuses on the professional accounting bodies in Australia and how they have devolved a form of bureaucratic control over the education process through the credentialing of membership and accreditation of accounting degrees. Weber's theory of bureaucracy in conjunction with Closure theory provide the framework upon which this critique is drawn. Implicit in the regulatory role of the accounting bodies is the justification of the practice of accounting and the status of the members of the professional bodies. Once those within the professional associations accept the right of the professional bodies to determine the educational requirements for membership along with the practice of accreditation of curriculum forms the iron cage. The practice of accreditation and credentialing exists in other disciplines such as medicine, engineering and law so that there exists parallels for claiming a legitimate basis for the intervention of the professional accounting bodies.

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Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906

Cited by 151 publications

References 20 publications

Artificial corporatism: A portal to power for accountants in Brazil

Artificial corporatism: A portal to power for accountants in Brazil

Gender, the state and the audit profession: evidence from Spain (194288)

The Iron Cage of the Profession: A Critique on Closure in the Australian Accounting Profession

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