This article examines a 1988 proposal to consolidate the Institute of Chartered Accountants of Scotland (ICAS) and the Institute of Chartered Accountants in England and Wales (ICAEW) into the Institute of Chartered Accountants of Great Britain (ICAGB). During the debate on the proposal, it became clear it was associated with the viability of the ICAS and the self-interest of the largest training firms. The proposal failed in 1989 when it was accepted by ICAEW members but rejected by ICAS members. The first objective of this article is the detailed reporting of the ICAGB proposal to provide a historical record. The second objective is an analysis of the proposal to identify significant themes relevant to the history of professionalization in accountancy. These themes include managing a professional project, the influence of the state, the role of large firms, detached leadership, the role of individuals, associational brand names, and balancing commercialization with professionalization.
Consolidating the public accountancy profession: The case of the proposed Institute of Chartered Accountants of Great Britain, 1988—9
Abstract
This article examines a 1988 proposal to consolidate the Institute of Chartered Accountants of Scotland (ICAS) and the Institute of Chartered Accountants in England and Wales (ICAEW) into the Institute of Chartered Accountants of Great Britain (ICAGB). During the debate on the proposal, it became clear it was associated with the viability of the ICAS and the self-interest of the largest training firms. The proposal failed in 1989 when it was accepted by ICAEW members but rejected by ICAS members. The first objective of this article is the detailed reporting of the ICAGB proposal to provide a historical record. The second objective is an analysis of the proposal to identify significant themes relevant to the history of professionalization in accountancy. These themes include managing a professional project, the influence of the state, the role of large firms, detached leadership, the role of individuals, associational brand names, and balancing commercialization with professionalization.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Consolidating the public accountancy profession: The case of the proposed Institute of Chartered Accountants of Great Britain, 1988—9
Lee,Thomas A.
Follow Accounting History
, Volume 15 (1): 7
SAGE – Feb 1, 2010
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