- Title
- Failure to unify Australia’s leading accounting professional bodies
- Creator
- Sidhu, Jasvinder; Stevenson-Clarke, Peta; Joshi, Mahesh; Halabi, Abdel
- Date
- 2020
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/173784
- Identifier
- vital:14741
- Identifier
-
https://doi.org10.1108/JMH-07-2019-0046
- Identifier
- ISBN:1751-1348 (ISSN)
- Abstract
- Purpose: The purpose of this paper is to provide a historical account of four unsuccessful merger attempts between Australia’s two major professional accounting bodies over a 30-year period (1969 to 1998), each of which ultimately failed. An analysis of the commonalities and differences across the four attempts is provided and social identity theory is used to explain the differences between members level of support for these merger bids. Design/methodology/approach: This study adopts a qualitative approach using a historical research methodology to source surviving business records from public archives and other data gathered from oral history interviews. Findings: The study found that, across all four merger attempts between Australia’s two professional accounting bodies, there was strong support from society members (the perceived lower-status group) and opposition exhibited by institute members (the perceived higher-status group). This study also found that the perceived higher-status organisation always initiated merger discussions, while its members rejected the proposals in the members’ vote. Research limitations/implications: This paper focusses on the Australian accounting profession, considering a historical account of merger attempts. Further research is required that includes interviews and surveys of those involved in making decisions regarding merger attempts. Originality/value: This paper is the first to examine in detail these four unsuccessful merger attempts between the largest accounting organisations in Australia. © 2020, Emerald Publishing Limited.
- Publisher
- Emerald Group Publishing Ltd.
- Relation
- Journal of Management History Vol. 26, no. 4 (2020), p. 491-514
- Rights
- Copyright © 2020, Emerald Publishing Limited
- Rights
- This metadata is freely available under a CCO license
- Rights
- Open Access
- Subject
- 1605 Policy and Administration; 1606 Political Science; Accounting history; Accounting profession; Mergers
- Full Text
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