Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906
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Historical analyses of specific professionalization projects and of the profession-state axis have been suggested as possible remedies for the “unexciting routine” into which the sociology of the professions has recently slipped. Accordingly, this essay analyses an attempt by Victorian accountants to attain a Royal Charter from 1904 to 1906 and its antecedent world dating from 1885 to 1903. It tracks the shifting constraints upon, and opportunities available to key players in state agencies and accounting associations. It thereby accounts for the shifts in the aims and strategies of those, the intended and unintended consequences of their actions, and the ultimate outcome of the charter attempt. In doing so it questions the assumption of a tightly defined concept of occupational “monopoly” or “closure” associated with a stable set of strategic imperatives. It also questions the tight coupling of action, interest, and outcome implied by “crude” Marxian analyses, and supports the contention that “professions” are the dynamic outcome of the mutual interaction of “state” and “profession”.
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<record><TEI><teiHeader><fileDesc><titleStmt><title>Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906</title><author><name sortKey="Chua, Wai Fong" uniqKey="Chua W">Wai Fong Chua</name><affiliation wicri:level="1"><mods:affiliation>University of New South Wales, UK</mods:affiliation><country xml:lang="fr">Royaume-Uni</country><wicri:regionArea>University of New South Wales</wicri:regionArea></affiliation></author><author><name sortKey="Poullaos, Chris" uniqKey="Poullaos C">Chris Poullaos</name><affiliation wicri:level="1"><mods:affiliation>University of New South Wales, UK</mods:affiliation><country xml:lang="fr">Royaume-Uni</country><wicri:regionArea>University of New South Wales</wicri:regionArea></affiliation></author></titleStmt><publicationStmt><idno type="RBID">ISTEX:7672C866B7A07EA6F0F6A0539EF139651A6BA556</idno><date when="1993">1993</date><idno type="doi">10.1016/0361-3682(93)90049-C</idno><idno type="url">https://api.istex.fr/document/7672C866B7A07EA6F0F6A0539EF139651A6BA556/fulltext/pdf</idno><idno type="wicri:Area/Istex/Corpus">000335</idno><idno type="wicri:Area/Istex/Curation">000335</idno></publicationStmt><seriesStmt><idno type="ISSN">0361-3682</idno></seriesStmt></fileDesc><profileDesc><textClass></textClass></profileDesc></teiHeader><front><div type="abstract" xml:lang="eng">Historical analyses of specific professionalization projects and of the profession-state axis have been suggested as possible remedies for the “unexciting routine” into which the sociology of the professions has recently slipped. Accordingly, this essay analyses an attempt by Victorian accountants to attain a Royal Charter from 1904 to 1906 and its antecedent world dating from 1885 to 1903. It tracks the shifting constraints upon, and opportunities available to key players in state agencies and accounting associations. It thereby accounts for the shifts in the aims and strategies of those, the intended and unintended consequences of their actions, and the ultimate outcome of the charter attempt. In doing so it questions the assumption of a tightly defined concept of occupational “monopoly” or “closure” associated with a stable set of strategic imperatives. It also questions the tight coupling of action, interest, and outcome implied by “crude” Marxian analyses, and supports the contention that “professions” are the dynamic outcome of the mutual interaction of “state” and “profession”. </div></front></TEI><istex><corpusName>elsevier</corpusName><copyrightdate>1993</copyrightdate><author><json:item><name>Wai Fong Chua</name><affiliations><json:string>University of New South Wales, UK</json:string></affiliations></json:item><json:item><name>Chris Poullaos</name><affiliations><json:string>University of New South Wales, UK</json:string></affiliations></json:item></author><language></language><abstract>Historical analyses of specific professionalization projects and of the profession-state axis have been suggested as possible remedies for the “unexciting routine” into which the sociology of the professions has recently slipped. Accordingly, this essay analyses an attempt by Victorian accountants to attain a Royal Charter from 1904 to 1906 and its antecedent world dating from 1885 to 1903. It tracks the shifting constraints upon, and opportunities available to key players in state agencies and accounting associations. It thereby accounts for the shifts in the aims and strategies of those, the intended and unintended consequences of their actions, and the ultimate outcome of the charter attempt. In doing so it questions the assumption of a tightly defined concept of occupational “monopoly” or “closure” associated with a stable set of strategic imperatives. 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We also acknowledge the comments of Peter Booth, Bob Parker and the anonymous reviewers. Thanks are also due to the Australian Society of Certified Practising Accountants, the Institute of Chartered Accountants in Australia and the Institute of Chartered Accountants in England and Wales for access to archival material. We further acknowledge the financial support of the University of New South Wales and Coopers & Lybrand, Australia.</note></notesStmt><sourceDesc><biblStruct type="inbook"><analytic><title level="a" type="main" xml:lang="">Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906</title><author><persName><forename type="first">Wai Fong</forename><surname>Chua</surname></persName><affiliation>University of New South Wales, UK</affiliation></author><author><persName><forename type="first">Chris</forename><surname>Poullaos</surname></persName><affiliation>University of New South Wales, UK</affiliation></author></analytic><monogr><title level="j">Accounting, Organizations and Society</title><title level="j" type="abbrev">AOS</title><idno type="pISSN">0361-3682</idno><idno type="PII">S0361-3682(00)X0096-7</idno><imprint><publisher>ELSEVIER</publisher><date type="published" when="1993"></date><biblScope unit="vol">18</biblScope><biblScope unit="issue">7–8</biblScope><biblScope unit="page" from="691">691</biblScope><biblScope unit="page" to="728">728</biblScope></imprint></monogr><idno type="istex">7672C866B7A07EA6F0F6A0539EF139651A6BA556</idno><idno type="DOI">10.1016/0361-3682(93)90049-C</idno><idno type="PII">0361-3682(93)90049-C</idno></biblStruct></sourceDesc></fileDesc><profileDesc><creation><date>1993</date></creation><langUsage><language ident=""></language></langUsage><abstract xml:lang="en"><p>Historical analyses of specific professionalization projects and of the profession-state axis have been suggested as possible remedies for the “unexciting routine” into which the sociology of the professions has recently slipped. Accordingly, this essay analyses an attempt by Victorian accountants to attain a Royal Charter from 1904 to 1906 and its antecedent world dating from 1885 to 1903. It tracks the shifting constraints upon, and opportunities available to key players in state agencies and accounting associations. It thereby accounts for the shifts in the aims and strategies of those, the intended and unintended consequences of their actions, and the ultimate outcome of the charter attempt. In doing so it questions the assumption of a tightly defined concept of occupational “monopoly” or “closure” associated with a stable set of strategic imperatives. It also questions the tight coupling of action, interest, and outcome implied by “crude” Marxian analyses, and supports the contention that “professions” are the dynamic outcome of the mutual interaction of “state” and “profession”.</p></abstract></profileDesc><revisionDesc><change when="1993">Published</change></revisionDesc></teiHeader></istex:fulltextTEI></fulltext><metadata><istex:metadataXml wicri:clean="Elsevier converted-article found"><istex:xmlDeclaration>version="1.0" encoding="utf-8"</istex:xmlDeclaration><istex:docType PUBLIC="-//ES//DTD journal article DTD version 4.5.2//EN//XML" URI="art452.dtd" name="istex:docType"></istex:docType><istex:document><converted-article version="4.5.2" docsubtype="fla"><item-info><jid>AOS</jid><aid>9390049C</aid><ce:pii>0361-3682(93)90049-C</ce:pii><ce:doi>10.1016/0361-3682(93)90049-C</ce:doi><ce:copyright type="unknown" year="1993"></ce:copyright></item-info><head><ce:article-footnote><ce:label>☆</ce:label><ce:note-para>We wish to thank participants at a seminar at the University of New South Wales in August 1990 and at the History of the Accounting Present Conference held in Denton, Texas, in November 1990 for comments on earlier versions of this paper. We also acknowledge the comments of Peter Booth, Bob Parker and the anonymous reviewers. Thanks are also due to the Australian Society of Certified Practising Accountants, the Institute of Chartered Accountants in Australia and the Institute of Chartered Accountants in England and Wales for access to archival material. We further acknowledge the financial support of the University of New South Wales and Coopers & Lybrand, Australia.</ce:note-para></ce:article-footnote><ce:title>Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906</ce:title><ce:author-group><ce:author><ce:given-name>Wai Fong</ce:given-name><ce:surname>Chua</ce:surname></ce:author><ce:author><ce:given-name>Chris</ce:given-name><ce:surname>Poullaos</ce:surname></ce:author><ce:affiliation><ce:textfn>University of New South Wales, UK</ce:textfn></ce:affiliation></ce:author-group><ce:abstract><ce:section-title>Abstract</ce:section-title><ce:abstract-sec><ce:simple-para>Historical analyses of specific professionalization projects and of the profession-state axis have been suggested as possible remedies for the “unexciting routine” into which the sociology of the professions has recently slipped. Accordingly, this essay analyses an attempt by Victorian accountants to attain a Royal Charter from 1904 to 1906 and its antecedent world dating from 1885 to 1903. It tracks the shifting constraints upon, and opportunities available to key players in state agencies and accounting associations. It thereby accounts for the shifts in the aims and strategies of those, the intended and unintended consequences of their actions, and the ultimate outcome of the charter attempt. In doing so it questions the assumption of a tightly defined concept of occupational “monopoly” or “closure” associated with a stable set of strategic imperatives. It also questions the tight coupling of action, interest, and outcome implied by “crude” Marxian analyses, and supports the contention that “professions” are the dynamic outcome of the mutual interaction of “state” and “profession”.</ce:simple-para></ce:abstract-sec></ce:abstract></head></converted-article></istex:document></istex:metadataXml><mods version="3.5"><titleInfo><title>Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906</title></titleInfo><titleInfo type="alternative"><title>Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906</title></titleInfo><name type="personal"><namePart type="given">Wai Fong</namePart><namePart type="family">Chua</namePart><affiliation>University of New South Wales, UK</affiliation><role><roleTerm type="text">author</roleTerm></role></name><name type="personal"><namePart type="given">Chris</namePart><namePart type="family">Poullaos</namePart><affiliation>University of New South Wales, UK</affiliation><role><roleTerm type="text">author</roleTerm></role></name><typeOfResource>text</typeOfResource><originInfo><publisher>ELSEVIER</publisher><dateIssued encoding="w3cdtf">1993</dateIssued><copyrightDate encoding="w3cdtf">1993</copyrightDate></originInfo><physicalDescription><internetMediaType>text/html</internetMediaType></physicalDescription><abstract lang="eng">Historical analyses of specific professionalization projects and of the profession-state axis have been suggested as possible remedies for the “unexciting routine” into which the sociology of the professions has recently slipped. Accordingly, this essay analyses an attempt by Victorian accountants to attain a Royal Charter from 1904 to 1906 and its antecedent world dating from 1885 to 1903. It tracks the shifting constraints upon, and opportunities available to key players in state agencies and accounting associations. It thereby accounts for the shifts in the aims and strategies of those, the intended and unintended consequences of their actions, and the ultimate outcome of the charter attempt. In doing so it questions the assumption of a tightly defined concept of occupational “monopoly” or “closure” associated with a stable set of strategic imperatives. It also questions the tight coupling of action, interest, and outcome implied by “crude” Marxian analyses, and supports the contention that “professions” are the dynamic outcome of the mutual interaction of “state” and “profession”. </abstract><note>We wish to thank participants at a seminar at the University of New South Wales in August 1990 and at the History of the Accounting Present Conference held in Denton, Texas, in November 1990 for comments on earlier versions of this paper. We also acknowledge the comments of Peter Booth, Bob Parker and the anonymous reviewers. Thanks are also due to the Australian Society of Certified Practising Accountants, the Institute of Chartered Accountants in Australia and the Institute of Chartered Accountants in England and Wales for access to archival material. We further acknowledge the financial support of the University of New South Wales and Coopers & Lybrand, Australia.</note><relatedItem type="host"><titleInfo><title>Accounting, Organizations and Society</title></titleInfo><titleInfo type="abbreviated"><title>AOS</title></titleInfo><originInfo><dateIssued encoding="w3cdtf">199310</dateIssued></originInfo><identifier type="ISSN">0361-3682</identifier><identifier type="PII">S0361-3682(00)X0096-7</identifier><part><date>1993</date><detail type="volume"><number>18</number><caption>vol.</caption></detail><detail type="issue"><number>7–8</number><caption>no.</caption></detail><extent unit="issue pages"><start>575</start><end>803</end></extent></part></relatedItem><relatedItem type="references" displayLabel="BIB1"><titleInfo><title>CO418/33 — Despatches from Victoria</title></titleInfo><name type="personal"><namePart type="family">Colonial Office—Public Record Office (PRO)</namePart><role><roleTerm type="text">author</roleTerm></role></name><originInfo><issuance>monographic</issuance></originInfo><note>—Public Record Office PRO et al., 1904</note><note>Kew</note><part><date>1904</date></part></relatedItem><relatedItem type="references" displayLabel="BIB1"><titleInfo><title>CO418/41 — Despatches from Agent-Generals & PCO</title></titleInfo><name type="personal"><namePart type="family">Colonial Office—Public Record Office (PRO)</namePart><role><roleTerm type="text">author</roleTerm></role></name><originInfo><issuance>monographic</issuance></originInfo><note>—Public Record Office PRO et al., 1904</note><note>Kew</note><part><date>1905</date></part></relatedItem><relatedItem type="references" displayLabel="BIB1"><titleInfo><title>CO418/35 — Despatches from Individuals</title></titleInfo><name type="personal"><namePart type="family">Colonial Office—Public Record Office (PRO)</namePart><role><roleTerm type="text">author</roleTerm></role></name><originInfo><issuance>monographic</issuance></originInfo><note>—Public Record Office PRO et al., 1904</note><note>Kew</note><part><date>1904</date></part></relatedItem><relatedItem type="references" displayLabel="BIB2"><titleInfo><title>DO35/6 — Despatches from PCO</title></titleInfo><name type="personal"><namePart type="family">Dominions Office— PRO</namePart><role><roleTerm type="text">author</roleTerm></role></name><originInfo><issuance>monographic</issuance></originInfo><note>— PRO, 1926</note><note>Kew</note><part><date>1926</date></part></relatedItem><relatedItem type="references" displayLabel="BIB3"><titleInfo><title>Changing Management Control Strategies: The Role of Competition Between Accountancy and Other Organizational Professions</title></titleInfo><name type="personal"><namePart type="given">P.</namePart><namePart type="family">Armstrong</namePart><role><roleTerm type="text">author</roleTerm></role></name><note>Armstrong, 1985</note><relatedItem type="host"><titleInfo><title>Accounting, Organizations and Society</title></titleInfo><part><date>1985</date></part></relatedItem><part><extent unit="pages"><start>129</start><end>148</end></extent></part></relatedItem><relatedItem type="references" displayLabel="BIB4"><titleInfo><title>The Rise of Accounting Controls in British Capitalist Enterprises</title></titleInfo><name type="personal"><namePart type="given">P.</namePart><namePart type="family">Armstrong</namePart><role><roleTerm type="text">author</roleTerm></role></name><note>Armstrong, 1987</note><relatedItem type="host"><titleInfo><title>Accounting, Organizations and Society</title></titleInfo><part><date>1987</date></part></relatedItem><part><extent unit="pages"><start>415</start><end>436</end></extent></part></relatedItem><relatedItem type="references" displayLabel="BIB5"><titleInfo><title>History of the Australian Society of Accountants and its Antecedent Bodies, 1887 to 1962</title></titleInfo><name type="personal"><namePart type="family">Australian Society of Accountants</namePart><role><roleTerm type="text">author</roleTerm></role></name><originInfo><issuance>monographic</issuance><publisher>Australian Society of Accountants</publisher><place><placeTerm type="text">Melbourne</placeTerm></place></originInfo><note>Australian Society of Accountants, 1964</note><part><date>1964</date></part></relatedItem><relatedItem type="references" displayLabel="BIB6"><titleInfo><title>Finance, Trade and Communications 1870–1895</title></titleInfo><name type="personal"><namePart type="given">E.A.</namePart><namePart type="family">Benians</namePart><role><roleTerm type="text">author</roleTerm></role></name><note>Benians, 1959</note><relatedItem type="host"><titleInfo><title>Cambridge History of the Brities Empire, Voll. 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