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Accounting history - Coggle Diagram
Accounting history
Professions
Social and economic change
Knowlegeable
Independent
Seen as monopoly
State grants exclusive right to certified professionals
Explicit mechanisms
1885
Glasgow body
Apposed bankruptcy law changes
Successfully between
1854
and
1856
Society
of Incorporated accountants: England
Licensed: Board of trade
Public and private
UK-wide
1880
5 merged -> Institute of Charted accountants in England and Whales
Concerns: public accountancy, apprenticeship
Standards of entry, exam, training, influence law bankruptcies and municipality auditing
1853
Professional society of accountants in Edinburgh: Scotland
Competitive pressures
Economic reasons
Mimic law / medicine
Need to unify accounting matters
Entry, educate, exam, train
Learned, high standards, limit members
1854
Royal charter
Self regulate
C.A. title
Bankruptcy laws
Compete with lawyers
1870
England professionalization
1893
Scottish: entry exams
1896
National directory of CA
1897
Joint journal (Accountants magazine)
Arranged joint lectures
Similar societies
Written translations of proceedings
1951
Merged
Exclusive use of "C.A."
Professional: occupation organized in institutional form
Service public interest
offers client serves related to intellectually-based body of knowledge