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Book review Towards the Great "Desideratum": the unification of the accounting bodies in England 1870-1880 Stephen Walker The Institute of Chartered Accountants of Scotland 2004, 328 pages The unification of the accountancy bodies in England is shown in The Great Desideratum to have been the outcome of a difficult and protracted process in which professional arrogance, class jealousies and blatant self interest featured prominently. It will probably come as little surprise to anyone who has lived through the calamitous corporate collapses of the late twentieth century in which members of the accounting profession have been shown to have played a shameful role that self interest and not the public interest was the dominant motive in the establishment of a unified accounting profession a little over 100 years ago. The parochial self interest of the Institute of Accountants in London is an especially prominent feature of this important history of the profession. Drawing upon a wealth of evidentiary material and his own extensive publications in the history of the accounting profession, Stephen Walker establishes that the accounting bodies which were formed throughout England in the 1870s were primarily the means by which "professional" accountants could protect their reputation and

Book review: Towards the Great "Desideratum": the unification of the accounting bodies in England 1870-1880

Abstract

Book review Towards the Great "Desideratum": the unification of the accounting bodies in England 1870-1880 Stephen Walker The Institute of Chartered Accountants of Scotland 2004, 328 pages The unification of the accountancy bodies in England is shown in The Great Desideratum to have been the outcome of a difficult and protracted process in which professional arrogance, class jealousies and blatant self interest featured prominently. It will probably come as little surprise to anyone who has lived through the calamitous corporate collapses of the late twentieth century in which members of the accounting profession have been shown to have played a shameful role that self interest and not the public interest was the dominant motive in the establishment of a unified accounting profession a little over 100 years ago. The parochial self interest of the Institute of Accountants in London is an especially prominent feature of this important history of the profession. Drawing upon a wealth of evidentiary material and his own extensive publications in the history of the accounting profession, Stephen Walker establishes that the accounting bodies which were formed throughout England in the 1870s were primarily the means by which "professional" accountants could protect their reputation and

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Book review: Towards the Great "Desideratum": the unification of the accounting bodies in England 1870-1880

Funnell,Warwick
Accounting History , Volume 9 (3): 111
SAGENov 1, 2004

More Info

  • Publisher Sage Publications
  • Copyright Copyright © 2004 by SAGE Publications
  • ISSN 1032-3732
  • eISSN 1032-3732
  • D.O.I. 10.1177/103237320400900307
  • Publisher site Get PDF  

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