From 1854 to 1880 Scottish chartered accountants achieved a monopoly of practice founded on the unique acquisition of the credentials "CA". After 1880 their economic domination was formally challenged by two organizations of aspirant professionals. This paper reveals that the chartered monopoly was challenged as being contrary to prevailing social and political philosophy and by employing a "critical" analysis of professional privilege. It is shown that the CA monopoly was publicly defended by assuming a "functionalist" interpretation of the role of professions in society and was protected with the assistance of superior resources, linkages with the legal profession and contemporary political circumstances.
|Number of pages||27|
|Journal||Accounting, Organizations and Society|
|Publication status||Published - 1 Jan 1991|