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South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants

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  • Hammond, Theresa
  • Clayton, Bruce M.
  • Arnold, Patricia J.

Abstract

As apartheid gave way to political freedom in South Africa in the last quarter of the 20th century, chartered accounting firms began to hire black South African trainees for the first time. The study examines the oral histories of black chartered accountants within the context of social closure theory and South Africa's changing political and ideological landscape. The evidence indicates that processes of professional closure and credentialing excluded the majority population from the ranks of the profession on basis of race and class throughout the period 1976-2000.

Suggested Citation

  • Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2009. "South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 705-721, August.
    • Handle: RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:705-721
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