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Importing accounting: the case of Trinidad and Tobago


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  • Marcia Annisette
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    In the period immediately following its achieving independence, Trinidad and Tobago switched from a pattern of importing British professional accountants to one of importing British professional qualifications. It was also in this period that the first professional accounting association appeared: that is, eighty years after such bodies emerged in Britain and her settler colonies. This paper seeks to explain why the achievement of political independence in Trinidad and Tobago (and perhaps in some other British non-settler colonies) signified a critical turning point in the development of a local accounting profession. The paper also explores how the history of importing accounting impacted on the contemporary organization of the profession in Trinidad and Tobago.

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    Article provided by Taylor & Francis Journals in its journal Accounting History Review.

    Volume (Year): 9 (1999)
    Issue (Month): 1 ()
    Pages: 103-133

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    Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:103-133

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    Keywords: Professionalization; Accounting; Developing Countries; Colonialism; Trinidad And Tobago;


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    1. Auty, Richard & Gelb, Alan, 1986. "Oil windfalls in a small parliamentary democracy: Their impact on Trinidad and Tobago," World Development, Elsevier, vol. 14(9), pages 1161-1175, September.
    2. Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
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    Cited by:
    1. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 10(3), pages 385-393.
    2. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    3. Sami El Omari, 2008. "Usurper un monopole: ouvrir une profession ou changer une institution," Post-Print halshs-00522523, HAL.
    4. P.W. Senarath Yapa & Zhen Ping Hao, 2007. "An analysis of current trends in accounting professional development in People's Republic of China," Asian Review of Accounting, Emerald Group Publishing, vol. 15(1), pages 25-44, June.
    5. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    6. Annisette, Marcia, 2003. "The colour of accountancy: examining the salience of race in a professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 639-674.
    7. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
    8. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.
    9. Chris Poullaos, 2009. "Profession, race and empire: keeping the centre pure, 1921-1927," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 22(3), pages 429-468, April.
    10. Sian, S., 2006. "Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 295-322, April.
    11. Sami El OMARI & Michèle SABOLY, 2005. "Emergence d’une profession comptable libérale : le cas du Maroc," Economic History, EconWPA 0503018, EconWPA.


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