Usurpationary closure and the professional project: the case of the Society of Incorporated Accountants and Auditors in Ireland created by Philip O'Regan

By:

O'Regan, Philip [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: In 1901, a group of accountants in Ireland, some of whom were prominent members of the Institute of Chartered Accountants in Ireland, formed an Irish Branch of the Society of Incorporated Accountants and Auditors. Adopting Weber's model of social closure, and Witz’ notion of ‘usurpationary closure’, this paper looks at the origins and development of this Branch of the Society in Ireland. This case reflects the dynamic and variable nature of the professionalization process. Illustrating the manner in which the Society vigorously pursued its own closure strategy, it emphasises the key role that local exigencies may play as well as the unique dynamics prompted by multiple memberships. In the process, it demonstrates how such strategies can contribute to organisational proliferation.

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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 253-271	SP18285	Not for loan	For in-house use only

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In 1901, a group of accountants in Ireland, some of whom were prominent members of the Institute of Chartered Accountants in Ireland, formed an Irish Branch of the Society of Incorporated Accountants and Auditors. Adopting Weber's model of social closure, and Witz’ notion of ‘usurpationary closure’, this paper looks at the origins and development of this Branch of the Society in Ireland. This case reflects the dynamic and variable nature of the professionalization process. Illustrating the manner in which the Society vigorously pursued its own closure strategy, it emphasises the key role that local exigencies may play as well as the unique dynamics prompted by multiple memberships. In the process, it demonstrates how such strategies can contribute to organisational proliferation.

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