Abstract
Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the “well qualified” chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership from outsiders on the grounds of education and training and how the fledgling Institute employed credentials to distinguish the “chartered accountant” brand from non-chartered accountants. In further contrast to prior studies, we examine the internal tensions generated as a result of the precise shaping of the ICAEW's definition of the “well qualified” chartered accountant.
Publisher
American Accounting Association
Cited by
31 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. The Second Attempt to Unite the Dominant Professional Accounting Associations;Understanding the Sociology of the Accounting Profession;2023
2. The First Attempt to Unite the Dominant Professional Accounting Associations;Understanding the Sociology of the Accounting Profession;2023
3. Understanding the Failed Merger Attempts Through Theoretical Frameworks;Understanding the Sociology of the Accounting Profession;2023
4. References;Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory;2021-11-15
5. Beyond professional closure: Uncovering the hidden history of plain accountants;Accounting, Organizations and Society;2021-10