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Occupational differentiation and exclusion in early Canadian accountancy

Edwards, John Richard and Walker, Stephen Paul 2008. Occupational differentiation and exclusion in early Canadian accountancy. Accounting and Business Research 38 (5) , pp. 373-391. 10.1080/00014788.2008.9665772

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Canada’s 1881 census enumerators posed a range of questions that provide scope for an in–depth investigation of the identity of its accounting functionaries (accountants and bookkeepers) in that year. The significance of our findings is explained by applying the concept of closure through exclusion and occupational differentiation. We discover that Canada’s accounting community, at the dawn of professional organisation, was dominated by people originating from Great Britain & Ireland. The rural/urban divide for Canada’s accountants is the inverse of that for the population as a whole and, as in Britain, congregation occurs around the major commercial ports. Significant differentiation exists between the demographic profile of Canada’s accounting functionaries compared with its entire population and between that of accountants compared with bookkeepers. Strong evidence of exclusionary closure is revealed through an analysis of the demographic characteristics of the initial leaderships of Canada’s early accounting associations. The paper concludes by identifying opportunities for further research.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: F History United States, Canada, Latin America > F1001 Canada (General)
H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords: Accountants ; Bookkeepers ; Closure ; Census ; Canada
Publisher: Taylor & Francis
ISSN: 0001-4788
Last Modified: 04 Jun 2017 03:19

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