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Disciplinary action against members of the founding bodies of the ICAEW

Author

Listed:
  • Roy Chandler
  • John Richard Edwards
  • Malcolm Anderson

Abstract

Purpose - The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and Wales (ICAEW). This exercise illuminates an aspect of accounting's past which has tended to be overlooked in conventional histories of the profession. Design/methodology/approach - An analysis of the internal records of the ICAEW has been conducted. In addition, the archives of the ICAEW's predecessor bodies, entries in various censuses and contemporary sources have been reviewed for relevant material. Findings - Analysis of the records of the ICAEW and its founding bodies reveals a number of cases where disciplinary action was taken for breaches of ethical principles. The expulsion of a member, however, was always preceded by an external “prompt” such as the member's conviction on criminal charge, his disappearance or bankruptcy. This perhaps suggests that the early professional bodies were more inclined to protect the private interests of their members rather than the public interest. Originality/value - The paper's findings add to the literature on the professionalisation of the British accountancy profession. By focussing on the less‐celebrated aspects of the founders' behaviour, this paper puts the success of the profession in achieving public acceptance into sharper perspective.

Suggested Citation

  • Roy Chandler & John Richard Edwards & Malcolm Anderson, 2008. "Disciplinary action against members of the founding bodies of the ICAEW," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 827-849, August.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:6:p:827-849
    DOI: 10.1108/09513570810893263
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    References listed on IDEAS

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    1. Edwards, John Richard & Anderson, Malcolm & Chandler, Roy A., 2007. "Claiming a jurisdiction for the "Public Accountant" in England prior to organisational fusion," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 61-100.
    2. John Edwards & Malcolm Anderson & Roy Chandler, 2005. "How not to mount a professional project: the formation of the ICAEW in 1880," Accounting and Business Research, Taylor & Francis Journals, vol. 35(3), pages 229-248.
    3. Parker, Lee D., 1994. "Professional accounting body ethics: In search of the private interest," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 507-525, August.
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    Cited by:

    1. Edwards, John Richard & Walker, Stephen P., 2010. "Lifestyle, status and occupational differentiation in Victorian accountancy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 2-22, January.
    2. Thomas A. Lee, 2011. "Bankrupt accountants and lawyers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 879-903, September.
    3. J. Gregory Jenkins & Velina Popova & Mark D. Sheldon, 2018. "In Support of Public or Private Interests? An Examination of Sanctions Imposed Under the AICPA Code of Professional Conduct," Journal of Business Ethics, Springer, vol. 152(2), pages 523-549, October.
    4. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    5. Anderson, Malcolm & Walker, Stephen P., 2009. "‘All sorts and conditions of men’: The social origins of the founders of the ICAEW," The British Accounting Review, Elsevier, vol. 41(1), pages 31-45.
    6. Mataira, Kelvin & Van Peursem, Karen A., 2010. "An examination of disciplinary culture: Two professional accounting associations in New Zealand," Accounting forum, Elsevier, vol. 34(2), pages 109-122.

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