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Full Description
This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia's two leading accounting bodies.
It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession.
In doing so, it illustrates key historical developments in Australia's society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.
Contents
Chapter 1: Introduction.- Chapter 2: Sociology of the professions and accounting.- Chapter 3: Examining the Accounting Profession - Development, Structures and Operations.- Chapter 4: Research Methodology: Understanding accounting history through critical and interpretative research.- Chapter 5: Understanding the failed merger attempts through theoretical frameworks .- Chapter 6: The first attempt to unite the dominant professional accounting associations.- Chapter 7: The second attempt to unite the dominant professional accounting associations.- Chapter 8: The third attempt to unite the dominant professional accounting associations.- Chapter 9: The last attempt to unite the dominant professional accounting associations.- Chapter 10: Similarities and differences across all merger attempts.- Chapter 11: Learnings from Merger Attempts: Practical and Theoretical Implications.
