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Beyond professional closure: Uncovering the hidden history of plain accountants

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  • O'Regan, Philip
  • Killian, Sheila

Abstract

The received narrative about accounting organisation largely originates from within the walls of the profession, assuming closure, and is not sufficiently informed by an understanding of the actions, experiences and perspectives of those who did not engage in the professional project. Our data offer another perspective, that of the majority of accountants in the field, who prospered for a prolonged period without pursuing strategies of closure or seeking a corporate identity. With a Bourdieusian framing, we explore a rich dataset of almost 3000 individual records from the 1901 and 1911 Irish censuses, supplemented by professional records and trade directories, to examine the diversity of the accounting field in Dublin.

Suggested Citation

  • O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    • Handle: RePEc:eee:aosoci:v:94:y:2021:i:c:s0361368221000544
    DOI: 10.1016/j.aos.2021.101276
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