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Interests And The Profession‐State Dynamic: Explaining The Emergence Of The Australian Public Sector Accounting Standards Board

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  • Wai Fong Chua
  • Andrew Sinclair

Abstract

This paper seeks to understand the professionalisation project of accountants by historically ‘following’ the organised, contingent interests of state agencies, professional elites, business and community organisations. Drawing upon recent research on the accounting profession that is grounded in the work of Weber, Marx and Foucault, professions are seen as self‐interested transnational collec‐tives whose internal modes of membership control and external relationships with other organised interests are both structured and subject to continual renegotiation and change. This particular framing of professional associations is illustrated by documenting the emergence of the Australian Public Sector Accounting Standards Board in 1983.

Suggested Citation

  • Wai Fong Chua & Andrew Sinclair, 1994. "Interests And The Profession‐State Dynamic: Explaining The Emergence Of The Australian Public Sector Accounting Standards Board," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 21(5), pages 669-705, July.
    • Handle: RePEc:bla:jbfnac:v:21:y:1994:i:5:p:669-705
    DOI: 10.1111/j.1468-5957.1994.tb00343.x
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