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| Author: | Sian, S. |
| Title: | Inclusion, exclusion and control: the case of the Kenyan accounting professionalisation project |
| Journal: | Accounting, Organizations and Society
2006 : APR, 31:3, p. 295-322 |
| Index terms: | accounting control economic history professionalization Kenya |
| Language: | eng |
| Abstract: | The paper explores the concept of closure within professional projects and its application to the development of the accounting profession in Kenya, an ex-British colony. It draws on oral history techniques and archival research to examine the construction of the institutional arrangements for accountancy, from 1970 to 1978, within a political, social and historical context. Responding to calls for a more nuanced theorisation of Weberian closure (Chua and Poullaos, 1993; Chua and Poullaos, 1998), the Kenyan case is used to illustrate that not all professionalisation projects are simply the pursuit of monopolistic control driven by collective social mobility. |
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