Requirements demanded of accounting practitioners by the market in the second half of the 19th century (original) (raw)

A Reexamination of the Development of the Accounting Profession - Critical Events from 1912–1940

Accounting Historians Journal

This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession's response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually exclusive and both may be used to interpret the same behavior.

Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), 2016

An analysis of the background of Professional Accountants' movement in Russia is necessary not only to understand the current state of Accounting Profession in this country in the environment of a free market albeit still developing market. It is also useful for studying the global regulation of our profession. This paper examines reasons underlying the current situation and draws conclusions as to what measures should be taken in Russia and other countries with similar business and social environment to effectively reform the Profession. The analysis of the history of Accountants' Professional movement in Russia makes us believe that when reforms are carried out in a professional field, it is important to consider the self-identity of professionals. The lack of developed civil institutions slows down the development of any profession. Professional organisations can achieve success only when they are established by and work together with relevant government authorities. Therefore, Russia and other similar economies would benefit from a mixed regulation of the Accounting Profession, like the existing in France, while the English accounting model seems less effective.

Vocation and memories of an accounting historian

De Computis - Revista Española de Historia de la Contabilidad

Conference of the historian, Esteban Hernández Esteve, on the occasion of the celebration ofVI International Meeting of Accounting History Luca Pacioli, held in Naples, from November 7 to 9, 2019.<< Mr President, Authorities, dear friends and colleagues all.You will allow me to give this act a bit of warmth and intimacy, in which we are all co-workers and research, use a collective tutelage, which does not diminish the respect I have for all of you.My talk, as its title suggests, will be about the emergence of my vocation as a historian, its circumstances and motivations, variations in time, stages in its approach and development, as well as current approaches in relation to the mission and importance of the history of accounting. >>

Accounting and empire: Professionalization-as-resistance

Critical Perspectives on Accounting, 2007

This paper examines the emergence of the Philippine public accounting profession, which began with the Philippine accounting law in 1923 when the Philippines was a colony of the United States. Our study covers the period from 1898 (the American invasion of the Philippines) to 1929 (the immediate aftermath of the law). Extant research into the emergence of professionalization projects identifies as precursors: a competitive market for accounting services, self-organizing groups of accountants, and a 'self-directed' modernist state. These precursors did not apply to the Philippines. We propose that the Philippine project is best understood as a form of native resistance (Said, 1993, Culture and Imperialism, Chatto & Windus Ltd.). We argue that the law, promoted by a wholly-Filipino legislature, simultaneously both (a) addressed American concerns about financial probity and Filipino competence and (b) sought to (pre)capture the identity and work of the certified public accountant (CPA) from the Americans, who introduced the CPA into Philippine politics to expose Filipino mismanagement of government monies.

Accounting: The Structure of a Growing Profession

Abacus, 1987

BENZION BARLEV and YORAM C. PELES Accounting: The Structure of a Growing Profession Complete membership records of the Institute of Certified Public Accountants in Israel are analysed to determine the level of concentration and growth of the accounting profession. This study differs from previous studies in that it concentrates on the supply side of the market. Previously, because of the unique characteristics of auditing services, they were assumed to have no substitute. An analysis of firm switching by CPAs in Israel indicates the existence of substitutes in production. Low levels of overall concentration were found, although large ciients are generally audited by large public accounting firms. The profession appears to be competitive as entry is quite easy and switching between firms by CPAs is common.

Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), 2016

Accounting profession in Russia has been taking shape since the late nineteenth century. That period is marked by discussions about the subject matter of the profession and establishment of the Institute of Accountants. Reflections arising from these discussions are an interesting topic of modern research. They gave rise to a whole variety of profession-related images (e.g. a 'cultural activist on the economic ground', 'artist and organizer', 'commerce officer', etc.), facilitating the moulding of the Institute rules. The present research is based on extensive materials of those discussions published in the journals Schetovodstvo, Kommercheskoye Obrazovaniye, Kommercheskaya Shkola i Zhizn and others. Among other sources were the materials from Russian educationalists' conventions on technical and professional education, and recommendations of directors of business schools from the series of meetings convened in the late nineteenth and early twentieth century. Some of resources available were not used in the course of modern studies, nor were they ever examined from this perspective. This paper attempts to provide a critical analysis of the past discussions. We tended to correlate these images with the reality in order to see how productive such discussions can be and which impact on the development of the profession they can have.

The Accountant: estereótipos do contador e os efeitos na autoimagem de estudantes e profissionais contábeis

Revista Catarinense da Ciência Contábil

A presente pesquisa objetiva analisar as competências requeridas pelo American Institute of Certified Public Accountants (AICPA) e construir discursos coletivos sobre estas competências e os estereótipos dos profissionais de contabilidade representados no filme The Accountant, de 2016. A coleta de dados foi realizada por meio de questionário elaborado no Google Docs e disponibilizado no Facebook em grupos destinados a estudantes e profissionais contábeis. Obteve-se 98 respostas válidas e utilizou-se da análise do Discurso do Sujeito Coletivo para identificar as similaridades e divergências entre o discurso de estudantes e profissionais contábeis que assistiram ao filme. Os achados sugerem que ambos os grupos apontam a inteligência, a proatividade e o comportamento ético como características associadas positivamente ao perfil do profissional. Essas características estão ligadas ao estereótipo do contador contemporâneo e indicam uma mudança na representação social do profissional comp...

The Comparative Institutional Analysis of Accounting: from Craft to Institution

Volkova O.N. The Comparative Institutional Analysis of Accounting: from Craft to Institution // Ekonomika, v. 92 (3) Supplement B, 2013, p. 271-277 (Conference proceedings, International Conference “Economic Transformations and Business Prospects”, Vilnius, Lithuania, 26-27 September, 2013), 2013

This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two step approach is implemented by the Historical and Comparative Institutional Analisys. First we investigate the features of above institutions led to accounting institutionalization. We found business environment, political, social, economic and cultural factors which was significant to this process. Second we showed the institutionalization of accounting to be completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field

History of accountancy. A chronological approach

ipedr.com

The aim of this paper is to offer an overview of the evolution of scientific research on accountancy starting with the fifteenth century, when the various forms of writing emerged and paper was discovered. It also seeks to emphasize the way the schools of accounting thinking regarded accountancy at different moments in history. The paper is divided into eight different parts, including introduction and conclusions. The results of the paper show that, although practice is the engine that grounded the development of the accounting processes, the merit of the accounting theoreticians must not be neglected. Thus, the accounting science has developed through a combination between practical needs and the theoretical work of different accounting authors.