Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed privileges to the exclusion of the immigrant Asians and the indigenous Africans. A study sets out to show how changes in the organization of this society and commonly held prejudices within it were reflected and even amplified in the organization of the accountancy profession. Drawing from archival and oral history data, the study traces the patterns of participation in accountancy of all three races. The study covers the period from the turn of the 20th century, which marked the arrival of the first British account...
... 19th and early 20th centuries, as accountants began to transform from an occupational group into... all political persuasion up until at least World War I. From a Eurocentric view, the attitude of su...
Welcome to the world of simplified taxation, care of the Canadian Taxpayers Federation.The non-partisan lobby, in advance of a federal budget expected next month, is proposing a new, improved scheme for collection of taxes. In a just-released 26-page report, titled "Lower, Simpler & Flatter - Towards a Single Tax Rate for Canada," the federation invites readers to imagine a tax form that could be easily completed without accountants or computer software. An existing $9,600 basic personal exemption would be boosted to $15,000, removing 1.4 million low-income Canadians from tax rolls.
Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between...
... bibliography for historical study in the world" [http://serials.abc-clio.com/aboutha.html]. Histo..., audit, auditing, accountant, accountants. At the end of August 2003, these produced the fol...
...The Institute of Chartered Accountants of Ontario, 2011 ONCA 409 (per Karakatsanis J.A., ... that it was reasonable because of the world-wide operations of the respondent and many of its ...
Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the "well qualified" chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership from outsiders on the grounds of education and training and how the fledgling Institute employ...
... a particular kind of specialist in a world where there are many kinds" [p. 159]. In this pape...
A year has gone by and most of New Orleans has been reclaimed by the jungle and it looks horrible," lamented Rick Blount, Antoine's CEO and the great-great grandson of the restaurant's founder. "If New Orleans does not grow, if there is no rosier future for this city, then I've made some very bad decisions in reopening this restaurant. What's more, nearly all of those diners have been local customers, many of them well-heeled longtime patrons who come as much for the tradition as the food. But bluebloods are not a growth market in New Orleans at the moment, and while awaiting the return of the usual out-of-town expense-account clientele, Blount is marketing Antoine's to local doctors, lawyers and accountants -- the kind of customers who won't balk at the restaurant's average $65-per-p...
Joseph Hardcastle, born in England in 1827, is probably best known for being one of only three individuals to pass the first Certified Public Accountant (CPA) exam in New York in 1896. Remarkably, he was just four months shy of his seventieth birthday and received the highest score of those that passed the exam Hardcastle was a regular contributor to various early journals about accounting in the US, and he became one of the foremost authorities of his time on the theory of accounting. Through an analysis of his articles, the goal of this paper is to reconstruct his theories and contributions to accounting thought and history, and to discuss these theories of accounting as related to the "science of accounts" that dominated accounting thought in the late 19th century US.
...In reference to 19th century accountants in the U.S., Miranti [1990], as well as Webster [1... the new invention cannot compete in the world of trade with the one using the invention. Appendi...
Through its independent standard-setting boards, International Federation of Accountants (IFAC) develops international standards on ethics, auditing and assurance, education, and public sector accounting. IFAC publishes a document entitled International Education Standards for Professional Accountants, where it identifies educational and other requirements that define first-tier professionals. In order to become true professionals, Appraisal Institute of Canada Candidates need to acquire professional knowledge, skills, values, ethics and attitudes, and they need to be able to integrate these in the course of providing professional services. The Institute's final designation requirement is the professional examination. All Candidates applying for designation must successfully complete th...
... encouraging high quality practices by the world's accountants. Through its independent standard-se...
Between 1880 and 1970, the Council of the ICAEW responded to membership requests for better representation by making changes to the constitution of the Council. These changes failed to alter the fundamental nature of the Council as a self-elective oligarchy substantially biased in favor of large London founder firms. This historically contingent but deep-seated characteristic of the Council was protected mainly through (1) continuous re-election of retiring members; (2) Council's control over the process of filling vacancies; and (3) arrangements for the Council to co-opt "suitable" members. The Council also silenced, sidelined, or pacified dissatisfaction among members concerning lack of representation on the Council by creating various advisory and consultative committees. Consistent ...
...Using the Institute of Chartered Accountants in England and Wales (ICAEW) for this case study, ... of Scottish chartered accountants up to World War I reveals "significant schisms" within the mem...
... of American high school students feared the world "would be annihilated by nuclear war during their ... said the influence of "nuclear accountants and technical experts" had grown too strong. Polit...
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