The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. accountancy profession

Robson, Keith, Willmott, Hugh ORCID: https://orcid.org/0000-0003-1321-7041, Cooper, David and Puxty, Tony 1994. The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. accountancy profession. Accounting, Organizations and Society 19 (6) , pp. 527-553. 10.1016/0361-3682(94)90022-1

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Abstract

The interplay between the ideology of the profession that seeks to legitimize accounting's regulatory regime and the practices of accountants in expanding the scope of the markets for their labour is critical to understanding the changing "professional" ideology of accountants. This interplay, the paper argues, is central to each of three recent episodes in the history of the U.K. accountancy bodies examined in this patx~ , which are (1) negotiations over the scope and impact of the Eighth EC Directive, (2) the positioning of the accountancy bodies in relation to the Financial Services Act (1986), and (3) the effort of the accountancy bodies to secure their powers of self-regulation conferred upon them by the state.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	Elsevier
ISSN:	0361-3682
Last Modified:	25 Oct 2022 08:16
URI:	https://orca.cardiff.ac.uk/id/eprint/52084

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