Understanding the dynamics of the Australian accounting profession : A prosopographical study of the founding members of the Incorporated Institute of Accountants, Victoria, 1886 to 1908

Carnegie, Garry; Edwards, John; West, Brian

Title: Understanding the dynamics of the Australian accounting profession : A prosopographical study of the founding members of the Incorporated Institute of Accountants, Victoria, 1886 to 1908
Creator: Carnegie, Garry; Edwards, John; West, Brian
Date: 2003
Type: Text; Journal article
Identifier: http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/32574
Identifier: vital:170
Identifier: https://doi.org/10.1108/09513570310505998
Identifier: ISSN:0951-3574
Abstract: Numerous studies have examined the institutional setting of accounting as a professional occupation. However, institutional deeds and outcomes derive from the behaviour of individual actors, particularly those key players who drive the creation, policy development and outlook of practitioner associations. Recognising this, and in search of a more detailed understanding of the dynamics of professional formation, this study applies the prosopographical method of inquiry to accounting development in Australia during the period 1886 to 1908. Motives and actions are identified with the founding members of the Incorporated Institute of Accountants, Victoria, during this formative era, which saw key personalities transfer their allegiance to the Australasian Corporation of Public Accountants. The beliefs, preferences and ambitions of individual participants are shown to exert significant influence over the process of professional formation, highlighting the capacity of prosopographical studies to augment the predominantly vocational and institutional focus of the prior sociology of professions literature.; C1
Publisher: Emerald
Relation: Accounting, Auditing and Accountability Journal Vol. 16, no. 5 (2003), p. 790-820
Rights: Copyright Emerald
Rights: This metadata is freely available under a CCO license
Subject: 1501 Accounting, Auditing and Accountability; Accounting history; Professional associations; Australia
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