The emergence of the US accounting profession 1880-1900 : a new institutionalism perspective
l'his dissertation explores the emergence of the U.S. accounting profession, from 1880 to 1900. This historical study of the professionalization of U.S. accountants investigates the institutional environment out of which the profession emerged. The organizational and sociological perspectives of New Institutionalism provide a methodological basis to study the institutional environment. Six chapters demonstrate the existence of six rational institutional myths, which provided an institutional structure for the U.S. accountants prior to the passage of the first C.P.A. law in 1896. The six social ideals are: the science of accounts, the community of the competent, efficient accounting systems, theoretical education, the gentleman professional, and the audit-auditor relationship. Another chapter investigates the manner in which each of these six institutional myths contributed to the passage of that first law and how they contributed to the institutional structures for the new C.P.A. certification. Included in this study is a cross-cultural perspective. The importation of British institutional perspectives into a significantly different institutional and cultural environment is explored. The major historical archives
McMillan, Keith Patrick
History
The emergence of the US accounting profession 1880-1900 : a new institutionalism perspective. l'his dissertation explores the emergence of the U.S. accounting profession, from 1880 to 1900. This historical study of the professionalization of U.S. accountants investigates the institutional environment out of which the profession emerged. The organizational and sociological perspectives of New Institutionalism provide a methodological basis to study the institutional environment. Six chapters demonstrate the existence of six rational institutional myths, which provided an institutional structure for the U.S. accountants prior to the passage of the first C.P.A. law in 1896. The six social ideals are: the science of accounts, the community of the competent, efficient accounting systems, theoretical education, the gentleman professional, and the audit-auditor relationship. Another chapter investigates the manner in which each of these six institutional myths contributed to the passage of that first law and how they contributed to the institutional structures for the new C.P.A. certification. Included in this study is a cross-cultural perspective. The importation of British institutional perspectives into a significantly different institutional and cultural environment is explored. The major historical archives
emergence accounting profession new perspective explore emergence account profession historical_study professionalization accountant investigate institutional environment profession emerge organizational sociological_perspective new provide methodological basis study institutional environment existence rational institutional myth provide institutional_structure accountant prior passage first law social ideal science account community competent efficient account system theoretical education gentleman professional relationship another investigate manner institutional myth contribute passage first law contribute institutional_structure new certification included study cross_cultural perspective importation british institutional perspective significantly_different institutional cultural_environment explore major historical archive