Usurpationary closure and the professional project: the case of the Society of Incorporated Accountants and Auditors in Ireland

Philip O'Regan

Accounting History Review, 2013, vol. 23, issue 3, 253-271

Abstract: In 1901, a group of accountants in Ireland, some of whom were prominent members of the Institute of Chartered Accountants in Ireland, formed an Irish Branch of the Society of Incorporated Accountants and Auditors. Adopting Weber's model of social closure, and Witz' notion of 'usurpationary closure', this paper looks at the origins and development of this Branch of the Society in Ireland. This case reflects the dynamic and variable nature of the professionalization process. Illustrating the manner in which the Society vigorously pursued its own closure strategy, it emphasises the key role that local exigencies may play as well as the unique dynamics prompted by multiple memberships. In the process, it demonstrates how such strategies can contribute to organisational proliferation.

Date: 2013
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DOI: 10.1080/21552851.2013.866353

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