Abstract
Book reviews Professional reconstruction: the co-ordination of the accountancy bodies 1930 - 1957 Ken Shackleton and Stephen P. Walker: Institute of Chartered Accountants of Scotland, 1998. This publication comes as a result of a wider investigation into the organisation and maturation of the British Accountancy Profession in the twentieth century. As a direct consequence of the British Accountancy profession not having obtained regulation by the state through registration, the early twentieth century saw a proliferation of accountancy bodies in the UK, such that by 1930, there were at least 17 in existence. This seemed at odds with the increasing internationalisation of business and there came increasing calls for the profession to "speak with one voice". How sectors of the British Accountancy profession sought to answer these calls provides the major impetus for this study. In the opening pages, the authors provide justification for their selection of the period of study. The study is bounded by the Goschen Enquiry of 1930, which addressed the formal registration of the profession, and 1957, the year in which the Society of Incorporated Accountants and Auditors integrated with the chartered societies at a federal level, constituting a major realignment of the profession. ThePreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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