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Usurpationary closure and the professional project: the case of the Society of Incorporated Accountants and Auditors in Ireland

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  • Philip O'Regan

Abstract

In 1901, a group of accountants in Ireland, some of whom were prominent members of the Institute of Chartered Accountants in Ireland, formed an Irish Branch of the Society of Incorporated Accountants and Auditors. Adopting Weber's model of social closure, and Witz' notion of 'usurpationary closure', this paper looks at the origins and development of this Branch of the Society in Ireland. This case reflects the dynamic and variable nature of the professionalization process. Illustrating the manner in which the Society vigorously pursued its own closure strategy, it emphasises the key role that local exigencies may play as well as the unique dynamics prompted by multiple memberships. In the process, it demonstrates how such strategies can contribute to organisational proliferation.

Suggested Citation

  • Philip O'Regan, 2013. "Usurpationary closure and the professional project: the case of the Society of Incorporated Accountants and Auditors in Ireland," Accounting History Review, Taylor & Francis Journals, vol. 23(3), pages 253-271, November.
    • Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:253-271
    DOI: 10.1080/21552851.2013.866353
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    Cited by:

    1. Poullaos, Chris, 2016. "Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 47-63.
    2. O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).

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