The development of the accounting profession in the Holy Land since 1920: cultural memory and accounting institutions created by David M. Brock and Alan J. Richardson

By:

Brock, David M [author]

Contributor(s):

Richardson, Alan J [author]

Material type: Text

TextSeries: Accounting History Review ; Volume 23, number 3,Oxfordshire Taylor and Francis 2013Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

2155-2851

Subject(s):

Online resources:

Click here to access online

Summary: This study provides a history of the Israel accounting profession using a periodization strategy that identifies major shifts in the legal and economic environment of Israel and traces the effect of these changes on the institutional structure of accountancy. Specifically, four periods are identified, each with distinct accounting institutions: British influence (1920–1948), state building (1948–1977), market model (1977–1994), and globalization (1994–present). The focus is on various effects of culture on the development of the profession and how cultural tendencies, reflected in cultural memory and collective identity, interact with the imposition of institutional structures by a foreign power and by integration into a global economy.

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Holdings
Item type	Current library	Call number	Vol info	Copy number	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HF5601 ACC (Browse shelf(Opens below))	Vol. 23, No. 3 pages 227-252	SP18285	Not for loan	For in-house use only

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This study provides a history of the Israel accounting profession using a periodization strategy that identifies major shifts in the legal and economic environment of Israel and traces the effect of these changes on the institutional structure of accountancy. Specifically, four periods are identified, each with distinct accounting institutions: British influence (1920–1948), state building (1948–1977), market model (1977–1994), and globalization (1994–present). The focus is on various effects of culture on the development of the profession and how cultural tendencies, reflected in cultural memory and collective identity, interact with the imposition of institutional structures by a foreign power and by integration into a global economy.

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