Journal Article


Comprehending the relationship between a company and its accountants, 1894-1967: Evaluating and accommodating Foucauldian and other perspectives

Abstract

This article analyses the relationship between a Scottish manufacturing company and the accountancy firm which provided it with professional services across its existence (1894–1967). It examines the professional roles fulfilled by the accountants, the work done and the fee income derived from it, in the context of the company’s history. It emphasises the importance of the services provided by accountancy firms for unlisted companies in understanding the development of professional accountancy in the United Kingdom. The material presented is used to test three different explanations of the UK accountancy profession’s rise which relate to the auditing function and has implications for historical methodology and epistemologies. The explanations explored may be categorised as economic rationalist, Foucauldian and jurisdictional points of view.

Attached files

Authors

Ding Ying Yong
McKinstry, Sam
Su Peiran
Kininmonth, Kirsten

Oxford Brookes departments

Oxford Brookes Business School

Dates

Year of publication: 2019
Date of RADAR deposit: 2019-12-06


Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License


Related resources

This RADAR resource is the Accepted Manuscript of Comprehending the relationship between a company and its accountants, 1894-1967: Evaluating and accommodating Foucauldian and other perspectives

Details

  • Owner: Joseph Ripp
  • Collection: Outputs
  • Version: 1 (show all)
  • Status: Live