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 D., Edwards, John Richard ORCID: https://orcid.org/0000-0002-1526-8523 and West, Brian P. 2003. 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. Accounting, Auditing & Accountability Journal 16 (5) , pp. 790-820. 10.1108/09513570310505998

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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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	D History General and Old World > DU Oceania (South Seas) H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Accounting history; Australia; Professional associations
Publisher:	Emerald
ISSN:	0951-3574
Last Modified:	24 Oct 2022 09:57
URI:	https://orca.cardiff.ac.uk/id/eprint/42671

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