Studies in Early Professionalism : Scottish Chartered Accountants 1853-1918

This text provides an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland. This research is important for understanding the profession, and also provides a template for further studies of public accountancy's origins in other countries.

This text aims to provide an in-depth review of recent historical research on the emergence and maturation of institutionalized public accountancy in Scotland from the mid nineteenth century onwards. Not only is this research important for understanding the elitism of the professional project, but it also provides a template from which further studies can be undertaken of public accountancy''s origins in other countries. The need for comparative international research of the professional project is assisted by the text''s content. Individual contributions cover a range of historical studies including the original foundations and founders, the early competitive struggles with other bodies, the nature of Victorian public practice, individual successes and failures, and the gender issue. Most of the material has a contemporary relevance to accounting policy makers, teachers and students. It should also be of interest to social researchers of professions generally.