TY - JOUR
T1 - 'Elevating the profession'
T2 - The Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888-1909
AU - O'Regan, Philip
PY - 2008/3
Y1 - 2008/3
N2 - The Institute of Chartered Accountants in Ireland was formed in 1888 on an all-island basis by a group of prominent public accountants who envisaged it as a means of appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion of 'social closure' in the context of a professional project, this paper examines the manner in which the Institute sought to operationalise this strategy, focusing in particular on membership criteria, articles and examinations, as well as issues of trust and respectability.
AB - The Institute of Chartered Accountants in Ireland was formed in 1888 on an all-island basis by a group of prominent public accountants who envisaged it as a means of appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion of 'social closure' in the context of a professional project, this paper examines the manner in which the Institute sought to operationalise this strategy, focusing in particular on membership criteria, articles and examinations, as well as issues of trust and respectability.
KW - Chartered accountants
KW - Closure
KW - Ireland
KW - Professional project
KW - Weber
UR - http://www.scopus.com/inward/record.url?scp=40249109970&partnerID=8YFLogxK
U2 - 10.1080/09585200701824740
DO - 10.1080/09585200701824740
M3 - Article
AN - SCOPUS:40249109970
SN - 0958-5206
VL - 18
SP - 35
EP - 59
JO - Accounting, Business and Financial History
JF - Accounting, Business and Financial History
IS - 1
ER -