Writing masters and accountants in England – a study of occupation, status and ambition in the early modern period
AbstractThe purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It does so by focusing on attempts made by the occupational group of writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth century, and to enhance that identity by behaving in a manner designed to convince the public of the professionalism associated with themselves and their work. The study is based principally on early accounting treatises and secondary sources drawn from beyond the accounting literature. Notions of identity, credentialism and jurisdiction are employed to help understand and evaluate the occupational history of writing masters and accountants. It is shown that writing masters and accountants emerged as specialist pedagogues providing expert business knowledge required in the counting houses of entities which flourished during a period of rapid commercial expansion in mercantilist Britain. Their demise as an occupational group may be attributed to a range of factors amongst which an emphasis on personal identity, the neglect of group identity and derogation of the writing craft were most important.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by HAL in its series Post-Print with number halshs-00465852.
Date of creation: 2010
Date of revision:
Publication status: Published - Presented, Journées d'Histoire de la Comptabilité et du Management, 2010, France
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00465852/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/
history ; accountants ; bookkeepers;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2010-03-28 (Accounting & Auditing)
- NEP-ALL-2010-03-28 (All new papers)
- NEP-HIS-2010-03-28 (Business, Economic & Financial History)
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).
If references are entirely missing, you can add them using this form.