search query: @indexterm MONOPOLIES / total: 67
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Author: | Walker, S. P. |
Title: | The defence of professional monopoly : Scottish chartered accountants and "Satellites in the accountancy firmament" 1854-1914. |
Journal: | Accounting, Organizations and Society
1991 : VOL. 16:3, p. 257-283 |
Index terms: | ACCOUNTING PROFESSION MONOPOLIES SCOTLAND |
Language: | eng |
Abstract: | Analysis of Scottish chartered accountants (CA) monopoly and successful combating of challenges. Local chartered societies and emergence of rivals. The professional arena. Sociological approaches. Functionalist school. Critique of chartered monopoly. Adoption of distinctive professional credentials. Extent of chartered monopoly. Equal CA standing. Functionalist defence of professional monopoly. Professional vs. non-professional. Exclusion and privilege vs. guarantee of competence and efficiency. A national vs. a local profession. Defence of professional monopoly. Four Tables illustrate the study. |
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