The construction of the professional accountant: the case of the Incorporated Institute of Accountants,Victoria (1886) |
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| Affiliation: | 1. School of Accounting and Finance, Deakin University, Geelong, Victoria 3217, Australia;2. Cardiff Business School, Colum Drive, Cardiff CF1 3EU, UK;1. School of Natural Sciences, Bangor University, Bangor, Gwynedd, LL57 2UW, United Kingdom;2. Department of Human Health, Physical Rehabilitation and Vital Activity, Ternopil V. Hnatiuk National Pedagogical University, Ternopil, Ukraine;3. Department of Marine Biology, Institute of Biological Sciences, University of Rostock, Rostock, Germany;4. UK National Crystallographic Service, Chemistry, Faculty of Natural and Environmental Sciences, University of Southampton, England, SO17 1BJ, United Kingdom;5. Department of Environmental Medicine, Poznan University of Medical Sciences, Poznań, Poland;1. State Key Laboratory of Environmental Criteria and Risk Assessment, Chinese Research Academy of Environmental Sciences, Beijing 100012, China;2. State Environmental Protection Key Laboratory of Simulation and Control of Groundwater Pollution, Chinese Research Academy of Environmental Science, Beijing 100012, China;3. School of Environmental and Municipal Engineering, Lanzhou Jiaotong University, Lanzhou 730070, China;1. School of Accounting and Finance, Business School, University of Adelaide, South Australia, Australia;2. Business School, University of Western Australia, Australia;3. School of Accounting, Economics, and Finance, University of Southern Queensland, Australia;4. Faculty of Business & Enterprise, Swinburne University of Technology, Australia;5. School of Accounting and Finance, Charles Sturt University, Australia;1. WHU – Otto Beisheim School of Management, Institute of Management Accounting and Control (IMC), Germany;2. University of Luxembourg, Faculty of Law, Economics and Finance, Department of Economics and Management, Luxembourg |
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| Abstract: | Set in colonial Australia, this study examines the professionalisation trajectory of a group of accountants in Melbourne culminating in organisational fusion on the formation of the Incorporated Institute of Accountants, Victoria (IIAV) in 1886. The study portrays professionalisation as a dynamic process involving a diversity of “signals of movement” towards occupational ascendancy that arise in periods before as well as after the formation of occupational associations. It employs the prosopographical method of data collection to interrogate the occupational and commercial backgrounds of the 45 founders of the IIAV in the pre-1886 period and is also informed through the critical-conflict analytical framework. The findings reveal that intraprofessional rivalries fuelled by international relations of power and nationalist self-interests provided the impetus to organisational assembly in this case. |
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