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Importing accounting: the case of Trinidad and Tobago


  • Marcia Annisette


In the period immediately following its achieving independence, Trinidad and Tobago switched from a pattern of importing British professional accountants to one of importing British professional qualifications. It was also in this period that the first professional accounting association appeared: that is, eighty years after such bodies emerged in Britain and her settler colonies. This paper seeks to explain why the achievement of political independence in Trinidad and Tobago (and perhaps in some other British non-settler colonies) signified a critical turning point in the development of a local accounting profession. The paper also explores how the history of importing accounting impacted on the contemporary organization of the profession in Trinidad and Tobago.

Suggested Citation

  • Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 103-133.
  • Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:103-133
    DOI: 10.1080/095852099330386

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    References listed on IDEAS

    1. Auty, Richard & Gelb, Alan, 1986. "Oil windfalls in a small parliamentary democracy: Their impact on Trinidad and Tobago," World Development, Elsevier, vol. 14(9), pages 1161-1175, September.
    2. Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
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    1. repec:eee:crpeac:v:20:y:2009:i:1:p:110-135 is not listed on IDEAS
    2. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
    3. P.W. Senarath Yapa & Zhen Ping Hao, 2007. "An analysis of current trends in accounting professional development in People's Republic of China," Asian Review of Accounting, Emerald Group Publishing, vol. 15(1), pages 25-44, January.
    4. Chua, Wai Fong & Poullaos, Chris, 2002. "The Empire Strikes Back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 409-445.
    5. repec:eee:crpeac:v:31:y:2015:i:c:p:5-22 is not listed on IDEAS
    6. Chris Poullaos, 2009. "Profession, race and empire: keeping the centre pure, 1921-1927," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 429-468, March.
    7. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    8. repec:eee:crpeac:v:27:y:2015:i:c:p:56-72 is not listed on IDEAS
    9. repec:eee:crpeac:v:25:y:2014:i:8:p:671-682 is not listed on IDEAS
    10. Sami El Omari, 2008. "Usurper un monopole: ouvrir une profession ou changer une institution," Post-Print halshs-00522523, HAL.
    11. 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.
    12. repec:eee:aosoci:v:60:y:2017:i:c:p:1-20 is not listed on IDEAS
    13. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.
    14. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.
    15. 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.
    16. Sami El OMARI & Michèle SABOLY, 2005. "Emergence d’une profession comptable libérale : le cas du Maroc," Economic History 0503018, University Library of Munich, Germany.
    17. 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.
    18. repec:eee:aosoci:v:60:y:2017:i:c:p:37-61 is not listed on IDEAS
    19. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
    20. Sian, S., 2011. "Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 363-381.
    21. 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.
    22. repec:eee:crpeac:v:22:y:2011:i:4:p:376-395 is not listed on IDEAS


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