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

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

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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4TX181C-1/2/89c1244055a65e7bb66219e544c05a78
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 34 (2009)
    Issue (Month): 6-7 (August)
    Pages: 705-721

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    Handle: RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:705-721
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    2. 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.
    3. 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.
    4. Dirsmith, Mark W. & Covaleski, Mark A., 1985. "Informal communications, nonformal communications and mentoring in public accounting firms," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 149-169, April.
    5. Kirkham, Linda M. & Loft, Anne, 1993. "Gender and the construction of the professional accountant," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 507-558, August.
    6. 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.
    7. Ramirez, Carlos, 2001. "Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 391-418.
    8. Hammond, Theresa & Streeter, Denise W., 1994. "Overcoming barriers: Early African-American certified public accountants," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 271-288, April.
    9. Uche, Chibuike U., 2002. "Professional accounting development in Nigeria: threats from the inside and outside," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 471-496.
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