1997
DOI: 10.1111/1468-0289.00062
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The rise of the professional accountant in British management

Abstract: A ccountants are by far the most prominent professionals active in British management today. This is not the case in most other countries and it was not always so in Britain. The first section of this article sets out, for the first time, accurate figures for the membership of the accountancy societies and presents the results of statistical exercises designed to quantify the extent and characteristics of the involvement of accountants in British management. Section II attempts to explain, within an internatio… Show more

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Cited by 90 publications
(63 citation statements)
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“…From the 1940s to the mid-1960s accounting, auditing and the accounting profession in the United States and the UK reached the height of their standing and reputation (Zeff, 2003a;Matthews et al, 1997). Throughout this period "generally accepted accounting principles" (GAAP) were established, as were the auditing procedures that auditing firms were to adopt in their engagements.…”
Section: Audit Sampling Eramentioning
confidence: 99%
“…From the 1940s to the mid-1960s accounting, auditing and the accounting profession in the United States and the UK reached the height of their standing and reputation (Zeff, 2003a;Matthews et al, 1997). Throughout this period "generally accepted accounting principles" (GAAP) were established, as were the auditing procedures that auditing firms were to adopt in their engagements.…”
Section: Audit Sampling Eramentioning
confidence: 99%
“…Leake Lecture, I was encouraged not to focus on financial reporting and audit -which is where so much of the public debate about accounting ethics tends to concentrate -but to look at ethics in a way that might be relevant to all members of the profession. After all, one of the notable features of the British accountancy profession is the variety of roles its members occupy, particularly as -for various reasons -accountancy has served as a general management qualification in the UK (Armstrong, 1987;Matthews et al, 1998). One of my tasks, inter alia, will therefore be to review some aspects of the general business ethics literature in a way that might be of interest to accountants and relevant to their thinking about ethics.…”
Section: Introductionmentioning
confidence: 99%
“…In this case the members are seen as customers. Several of the professional accounting bodies based in the UK are large organizations, which enables them to exploit economies of scale, but with that size based on the professional success of accountants in the UK (Armstrong, 1987;Matthews et al, 1998) comes a varied membership, with many different roles performed and hence the challenge of providing a sufficient range of services to meet members' needs and expectations.…”
mentioning
confidence: 99%
“…Accounting standards were introduced in 1906. Nonetheless, accounts were generally inspected by auditors before that date (Matthews et al, 1997).…”
Section: Data Qualitymentioning
confidence: 99%