The development of British accountancy in the nineteenth century: A technological determinist approach

Derek Matthews

Business History, 2006, vol. 48, issue 4, 501-528

Abstract: This article argues 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 history of British accountancy to support the concepts of, for example: monopolistic closure, credentialism, or the social construction of skill. Instead, using a model based on technological determinism, the article reasserts the importance of the industrialisation process in forming the accountancy profession, and sees the formation of the chartered societies as largely set up to brand the accountants' training and thereby preserve the value of their human capital.

Keywords: Professions; Accounting History; Chartered Accountancy; Technological Determinism (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (2)

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DOI: 10.1080/00076790600808641

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