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| Tekijä: | Matthews, D. |
| Otsikko: | The development of British accountancy in the nineteenth century: A technological determinist approach |
| Lehti: | Business history
2006 : OCT, VOL: 48:4, p. 501-528 |
| Asiasana: | accounting development economics human capital professions history United Kingdom |
| Kieli: | eng |
| Tiivistelmä: | It is argued in this article that some of the most popular treatments of the development of accountancy in Britain do not accord with the historical evidence. This is true of the functionalist's altruistic view of the profession and of the predominant paradigm, the Weberian 'professional project'. There is no evidence in the early British accountancy's history to support the concepts of e.g. monopolistic closure etc. or the social construction of skill. Instead, using a model based on technological determinism, this article reasserts the importance of the industrialization process in forming the accountancy profession. The formation of the chartered societies is seen largely as setting up to brand the accountants' training, hence preserving the value of their human capital. |
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