Sectarian, religious and political divisions in a professional accounting body: The case of Lebanon

Abstract

This article explores how political, religious and sectarian divisions influence the functioning of the exclusive professional accounting body in Lebanon. This article shows that this body is characterised by significant divisions among different groups of members, which has ultimately politicised the electoral processes as well as the functioning of its boards, over the years. In turn, this has drawn this body into broader divisions that are historically inherent to the Lebanese society. This article illustrates that the functioning of professional accounting associations in diverse contexts entails establishing conditions under which the coexistence of different groups is protected. Whether the difference is based on religion, sect, class or gender, confrontation should not be eliminated because it organises coexistence under potentially conflicting conditions.