- Title
- Accounting professionalisation and occupational context: The role of the public accounting profession in China
- Creator
- Yee, Helen; West, Brian
- Date
- 2010
- Type
- Text; Conference paper
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/67151
- Identifier
- vital:3938
- Abstract
- While applied broadly within the setting of accounting and some other occupations, ‘profession’ is a particularly Western concept with peculiarly British origins. However, the significance of such status and the process by which it is acquired has defied precise explication. Examination of the sociology of the accounting occupation within non- Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical study of the accounting occupation within China is undertaken. Integrating episodes from this country into the broader historical narrative of the professionalisation of accounting reinforces – often vividly – that accountants’ work status is not bound to an innate and predetermined trajectory. Rather, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.
- Publisher
- University of Sydney University of Sydney
- Relation
- 6th Asia Pacific Interdisciplinary Research in Accounting Conference: Interdisciplinary Research in Accounting (APIRA 2010) p. 1-28
- Rights
- This metadata is freely available under a CCO license
- Rights
- Open Access
- Subject
- Accounting history; China; Occupational status; Public accounting; Profession; Professionalisation
- Full Text
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