The Accountancy Profession in the Class Structure

Abstract

The framework of research into the social context of the accountancy profession has in the past been socially functionalist (Montagna, 1974; Groves et al., 1984), frequently with implications of political pluralism (Hope, 1979; Hope and Gray, 1982; Benston, 1985; Zeff, 1978). Since such research has been concerned with the profession in society, due consideration of the theory of the professions should be had: yet until recently no regard has been had to the multiplicity of theories of the professions that have been developed in sociology and economics (recent works repairing this omission include Willmott, 1984, 1985; Cooper, chapter 18; Loft, 1985; Armstrong, 1987; Macdonald, 1984; Cooper et al., 1989). This paper argues that to understand the relationship of accountancy to society it is necessary to understand the position of the accountancy profession in the class structure.

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