Article1999

Importing accounting: the case of Trinidad and Tobago

97 citations0/0 files storedAccounting Business & Financial History

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Accounting Education and Careers Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

In the period immediately following its achieving independence, Trinidad and Tobago switched from a pattern of importing British professional accountants to one of importing British professional qualifications. It was also in this period that the first professional accounting association appeared: that is, eighty years after such bodies emerged in Britain and her settler colonies. This paper seeks to explain why the achievement of political independence in Trinidad and Tobago (and perhaps in some other British non-settler colonies) signified a critical turning point in the development of a local accounting profession. The paper also explores how the history of importing accounting impacted on the contemporary organization of the profession in Trinidad and Tobago.

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References

1978The Rise of Professionalism: A Sociological Analysis.1977The Rise of Professionalism 1968Social and Economic Studies 1953THE IMPERIALISM OF FREE TRADE 1973Persistent Poverty: Underdevelopment in Plantation Economies of the Third World 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.1981A history of modern Trinidad, 1783-1962

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