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Professionalisation of accounting - Coggle Diagram
Professionalisation of accounting
precipitating factors
population shifts
industrialisation
commerce
trade
church decline
state involvement
poverty
health
education
competitive pressures
unified view on accountancy
Carey's criteria
Body of specialised knowledge
1855, Glasgow body
1853, Edinburgh society of accountants
1880, Insitute of chartered accountants Wales & England
1885, Society of Incorporated accountants England
1973 True blood report
standard governing admission
entry prerequisites
entry, training, examination requirements
middle class
family, gentry, friendship, lawyer association
restricting number of institutionalise members
formal education process
compulsory classes in law
joint lecture courses
accredited university courses
state based higher education facilities
part time non university study within apprenticeship
joint national examination system
work related training experience
part time chairs of accountancy
public interest
accounting buildings in key cities
certified public accountants
extended professional services
libraries as depositories of knowledge
licensing by Board of trade
code of ethics
Recommendations on accounting principles
Statements of standard accounting practice
Companies Act 1948, corporate audit services
Taxation & Research committee of English Institute
Accounting standards steering committee
Accounting standards Board
Licence or special designation
CA title ( 1854 to 1914 )
CA title protected by courts
statutory registration
exclusive use of professional designation
social obligation
mutual dependency between lawyers & accountants
involvement in parliamentary corporate legislation