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Historia

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Abstract

VERHOEF, Grietjie. The state and the profession: initiatives and responses to the organisation of the accounting profession in South Africa, 1904-1951. Historia [online]. 2011, vol.56, n.2, pp. 19-42. ISSN 0018-229X.

ABSTRACT This article investigates the disagreement among accounting professionals in South Africa, the strategies developed to acquire professional exclusivity and the protracted state involvement in the process. Government intervention influenced aspects of professional closure and the interference by British bodies in the organisation of the profession in South Africa. The emergence of an "imperial arena" for professional accountants developed alongside growing national interests. This was not limited to South Africa only, but also manifested in the developments of the accounting profession in Canada and Australia.

Keywords : Accountants; professional closure; statutory recognition; chartered societies; professional association; regulation; public interest; state intervention.

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