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| Author: | Edwards, J.R. Anderson, M. Chandler, R.A. |
| Title: | Claiming a jurisdiction for the "Public Accountant" in England prior to organisational fusion |
| Journal: | Accounting, Organizations and Society
2007 : JAN/FEB, VOL. 32:1-2, p. 61-100 |
| Index terms: | accountants public accounting professions history United Kingdom |
| Language: | eng |
| Abstract: | Based on the interpretive content of city-based directories, this paper demonstrates the emergence of "public accountants" as a professional grouping in England from 1800 to 1880. It is found that by the 1870s "public accountants" in England had achieved public recognition as expert suppliers of services over which they possessed an effective jurisdiction. It is concluded that Abbott's theory provides a meaningful framework for explaining the history of public accounting prior to organisational fusion in 1880. |
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