Access the full text.
Sign up today, get DeepDyve free for 14 days.
Janet Aikins (2010)
Pamela's Use of Locke's WordsStudies in Eighteenth-Century Culture, 25
R. Baskerville (2006)
Professional closure by proxy: the impact of changing educational requirements on class mobility for a cohort of Big 8 partnersAccounting History, 11
S. Walker (2004)
The genesis of professional organisation in English accountancyAccounting Organizations and Society, 29
E. Perkins, G. Previts, B. Merino (1979)
A History of Accounting in America: An Historical Interpretation of the Cultural Significance of Accounting
fORESTRY EDUCRTIOfl, T. The, UflIVERSITY CALIFORflffl, Paul Casamajor (2020)
The First Fifty YearsA History of the Chartered Accountants of Scotland
H. Perkin (1990)
The rise of professional society: England since 1880
G. Wyhe (2007)
A History of U.S. Higher Education in Accounting, Part II: Reforming Accounting within the AcademyIssues in Accounting Education, 22
S. Walker (2008)
Structures, territories and tribesThe Routledge Companion to Accounting History
E. Freidson (2001)
Professionalism: The Third Logic
J. Clive, W. Reader (1967)
Professional men : the rise of the professional classes in nineteenth-century EnglandPolitical Science Quarterly, 73
Paulette Tandy, Nancy Wilburn (1996)
The academic community's participation in standard setting: Submission of comment letters on SFAS Nos. 1-117Accounting Horizons, 10
S. Velayutham, H. Perera (1996)
Recent developments in the accounting profession in New Zealand: A case of deprofessionalization?The International Journal of Accounting, 31
G. Carnegie, B. Williams (2001)
The first professors of accounting in AustraliaAccounting History, 6
Purpose – This paper aims to explore the relationship between New Zealand universities and the Institute of Chartered Accountants of New Zealand (ICANZ), the main organization of the accounting profession in New Zealand. Design/methodology/approach – The relationship is approached as an archival search, producing a descriptive analysis of the universities' involvement in the Institute's professional exams, from the creation of the Institute in 1908 until the turn of this century. Findings – At first this connection was through the qualifying examination system of the Institute, with the universities providing the means for the Institute to educate prospective members. Differences in approach towards accounting education, identified in the ongoing issue of a degree prerequisite, and the development of accountancy departments in the universities, led to the Institute later in the twentieth century turning to other tertiary institutions to provide its accounting professional examinations. This paper shows that although the accountancy departments in the universities have benefited from contact with the Institute, the nature of the relationship has been determined to a large extent by the requirements of the New Zealand accounting profession. Originality/value – The paper provides historical insights on the interaction between the universities and the Institute, explaining the reasons for the Institute's influence on accounting education in the universities.
Pacific Accounting Review – Emerald Publishing
Published: Sep 11, 2009
Keywords: Accounting; Examinations; Universities; New Zealand; Professional associations
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.