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Making Profession and State, 1907 to 1914: The ACPA's First Charter Attempt
Author(s) -
POULLAOS CHRIS
Publication year - 1993
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1993.tb00431.x
Subject(s) - charter , hegemony , legislature , political science , opposition (politics) , state (computer science) , corporation , public administration , politics , law , algorithm , computer science
The Australasian Corporation of Public Accountants (ACPA) was founded in 1907, the first Australian national association of public accountants and their clerks. From 1907 to 1914 it endeavoured, against the opposition of both Australian and British associations, to obtain a royal charter. The ACPA's charter attempt brought into focus struggles within the emergent accountancy‘profession’both in Australia and Britain. It also became implicated in the process of state formation during a formative period in Australia's political history. Using hitherto unexplored archival material, this study shows that the ACPA's charter attempt: (a) was a serious attempt to drive a wedge between the‘public’and‘commercial’accountant; and (b) raised issues about the legislative and executive domains of Australian state and Federal governments both inter se and in relation to Britain. The study suggests that the failure of the attempt can be ascribed to the interaction of (a) and (b). It also suggests that one of the outcomes of the attempt, namely, the (re‐)assertion of authority of Australian state governments over accountancy matters, helped to diminish the hegemony of the Institute of Chartered Accountants in Australia, eventually formed in 1928, over public accountancy in Australia.