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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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    References listed on IDEAS

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    7. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    8. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 25(2), pages 328-369, February.
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    13. Phillip Cobbin & Graeme Dean & Cameron Esslemont & Patrick Ferguson & Monica Keneley & Brad Potter & Brian West, 2013. "Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 396-422, September.
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    16. Luisa Lombardi & Barry J. Cooper, 2015. "Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 25(1), pages 84-99, March.
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    18. repec:eee:crpeac:v:24:y:2013:i:4:p:261-272 is not listed on IDEAS

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