Understanding social closure in its cultural context: accounting practitioners in France (1920–1939)

Ramı́rez, Carlos

doi:10.1016/s0361-3682(00)00023-4

Cited by 123 publications

(133 citation statements)

References 24 publications

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“…Although originally focussed on the development of the profession in countries where archival data was perhaps more readily accessible, for instance Britain, America, Australia, and Canada, this literature has also encompassed professionalisation stories originating in continental Europe (Caramanis, 2002;De Beelde, 2002;Ramirez, 2001;Rodrigues et al, 2003;Seal et al, 1996), Japan (Sakagami et al, 1999), China (Yee, 2009;Yee 2012), the Philippines (Dyball et al, 2007) and various former British colonies (Annisette, 1999 andBakre, 2001 andUche, 2002;Sian, 2006 and2011;Verma and Gray, 2006). This latter category, in particular, has seen an escalation in contributions from researchers based in, or undertaking research in, the non-self-governing former British colonies.…”

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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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%

Artificial corporatism: A portal to power for accountants in Brazil

Agrizzi

Sian

2015

Critical Perspectives on Accounting

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“…This flux occurs not only in terms of the external boundaries that control entry and participation in the field, but also within the field itself and manifested by a shifting control of forms of capital amongst the players in the game (Albertson & Diken, 2004;Ramirez, 2001). An important part of this constant shifting is the struggle over the definition and positioning of boundaries: "To define boundaries, defend them and control entries is to defend the established order in the field" (Bourdieu, 1996, p. 225).…”

Section: Regulation Boundaries and Bourdieumentioning

confidence: 99%

Boundary work and tax regulation: A Bourdieusian view

Gracia

Oats

2012

Accounting, Organizations and Society

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Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, this paper uses a Bourdieusian lens to unravel the relational complexities of the regulation of tax avoidance at the complex and fuzzy boundary between acceptable and unacceptable tax practice. We develop an alternative, relational interpretation of tax regulation and contribute to a more nuanced understanding of regulatory practice within the tax field that also raises questions about regulatory practice more widely. We conclude by highlighting how a move towards 'relational' regulation might contribute to improved understanding of regulatory processes and practices.

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“…Briston and M. J. M. Kedslie (1986), T. A. Lee (1991Lee ( , 2004, K. M. Macdonald (1984), K. P. McMillan (1999), C. Ramirez (2001), S. P. Walker (1995, 1999), H. Willmott, (1986 and other authors prove convincingly that it was those institutes that created the profession in the way we understand it today.…”

Section: Introductionmentioning

confidence: 98%

Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century

Lvova¹,

Львова²

2016

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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Accounting profession in Russia has been taking shape since the late nineteenth century. That period is marked by discussions about the subject matter of the profession and establishment of the Institute of Accountants. Reflections arising from these discussions are an interesting topic of modern research. They gave rise to a whole variety of profession-related images (e.g. a 'cultural activist on the economic ground', 'artist and organizer', 'commerce officer', etc.), facilitating the moulding of the Institute rules.The present research is based on extensive materials of those discussions published in the journals Schetovodstvo, Kommercheskoye Obrazovaniye, Kommercheskaya Shkola i Zhizn and others. Among other sources were the materials from Russian educationalists' conventions on technical and professional education, and recommendations of directors of business schools from the series of meetings convened in the late nineteenth and early twentieth century. Some of resources available were not used in the course of modern studies, nor were they ever examined from this perspective. This paper attempts to provide a critical analysis of the past discussions. We tended to correlate these images with the reality in order to see how productive such discussions can be and which impact on the development of the profession they can have.

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Understanding social closure in its cultural context: accounting practitioners in France (1920–1939)

Cited by 123 publications

References 24 publications

Artificial corporatism: A portal to power for accountants in Brazil

Artificial corporatism: A portal to power for accountants in Brazil

Boundary work and tax regulation: A Bourdieusian view

Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century

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