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INTERESTS AND THE PROFESSION‐STATE DYNAMIC: EXPLAINING THE EMERGENCE OF THE AUSTRALIAN PUBLIC SECTOR ACCOUNTING STANDARDS BOARD

56 citations0/0 files storedJournal of Business Finance &amp Accounting

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Management and Organizational Studies Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

This paper seeks to understand the professionalisation project of accountants by historically ‘following’ the organised, contingent interests of state agencies, professional elites, business and community organisations. Drawing upon recent research on the accounting profession that is grounded in the work of Weber, Marx and Foucault, professions are seen as self‐interested transnational collec‐tives whose internal modes of membership control and external relationships with other organised interests are both structured and subject to continual renegotiation and change. This particular framing of professional associations is illustrated by documenting the emergence of the Australian Public Sector Accounting Standards Board in 1983.

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References

1979The History of Sexuality, Volume 1: An Introduction.1977The Rise of Professionalism 1985Bringing the State Back In: Strategies of Analysis in Current Research 1991Governing by numbers: Figuring out democracy 1985Accounting in its social context: Towards a history of value added in the United Kingdom 1986Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925 1986Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K.1990On the interrelations between accounting and the state

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