Globalisation of knowledge but not opportunity: Closure strategies in the making of the South African accounting market, 1890s to 1958

Research output: Contribution to journalArticlepeer-review

11 Citations (Scopus)

Abstract

The global expansion of knowledge is one manifestation of the multi-dimensional phenomenon called globalisation. The "globalisation paradox" was recently used in an analysis of the impact of globalisation on the transfer of professional qualifications (Annisette and Trivedi, 2013). Here it is argued that earlier manifestations could be observed in the accounting realm. The globalisation of accounting knowledge led to intra-professional rivalry and the implementation of closure strategies in the periphery of the British Empire. Earlier literature explains such professionalisation activities in South Africa as the responses by non-British inhabitants. Further literature on post-independence states alludes to local challenges to the settlement and control of the accountancy market by British accountants. This article shows how, in the emerging "South African" market for accounting knowledge, rivalry between accountants from different British accounting bodies shaped the professionalization project in the local context. New archival material is used to reveal how the global expansion of accounting knowledge generated strategies to monopolise market access.

Original languageEnglish
Pages (from-to)193-226
Number of pages34
JournalAccounting History
Volume19
Issue number1-2
DOIs
Publication statusPublished - Feb 2014

Keywords

  • Closure strategy
  • examinations
  • globalisation
  • professional knowledge
  • professionalisation
  • registration

ASJC Scopus subject areas

  • Accounting
  • History

Fingerprint

Dive into the research topics of 'Globalisation of knowledge but not opportunity: Closure strategies in the making of the South African accounting market, 1890s to 1958'. Together they form a unique fingerprint.

Cite this