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| Author: | Lee, T. |
| Title: | The professionalization of accountancy: a history of protecting the public interest in a self-interested way |
| Journal: | Accounting, Auditing and Accountability Journal
1995 : VOL. 8:4, p. 48-69 |
| Index terms: | ACCOUNTING ACCOUNTING PROFESSION ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | The present article reviews the history of the early development of the accountancy profession in the UK and the USA and describes the organization of professional accountancy bodies in both countries, concentrating particularly on events in the post-formation period. The paper identifies the persistent struggle of UK and US accountants with the conflicting phenomena of economic self-interest and public duty. It shows how professional accountancy evolved from internalized disputes to externalised defences of the professional mission. |
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