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‘No French, no more’: language-based exclusion in North America's first professional accounting association, 1879–1927

Spence, Crawford

‘No French, no more’: language-based exclusion in North America's first professional accounting association, 1879–1927 created by Crawford Spence and Marion Brivot - Accounting History Review Volume 21, number 2, .

This paper draws on Bourdieu's sociolinguistic theory to interpret the overrepresentation of Anglophone accountants vis-à-vis Francophone comptables in the formative years of North America's first professional accounting association. In a linguistic market, where English was taken for granted as the official language of commerce, we find that the founding members of the Association of Accountants in Montreal (AAM) possessed a ‘distinctive’ cultural and linguistic habitus. We observe that the AAM enacted for many years a number of exclusion strategies to effectively limit its admittance of Francophone compatibles who possessed a different cultural and linguistic habitus. When the AAM eventually did explicitly embrace Francophone memberships, this was in order to counter the threat of a rival accounting designation.

2155-2851


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