The aim of this chapter is to examine the major themes and findings of the academic research published in this area since the early 1980s. The chapter tracks the geographical spread of professional organisation. It shows that professionalisation processes are diverse. England and Scotland were pioneers in a professionalisation movement that was exported in the late nineteenth and early twentieth centuries via the relays of empire and international capital. Professional organisation outside of the Anglo-American world would assume a different pattern, most notably in continental Europe. More recently, processes of regional integration and globalisation have contributed to a further transformation of the profession’s structure and identity. The chapter also evidences that the construction of this identity, envisaged as the outcome of professionalisation endeavours, is intimately connected with the broader social context within which it occurs.
POULLAOS, C. et RAMIREZ, C. (2020). Professionalisation. Dans: John Richard Edwards, Stephen P. Walker eds. The Routledge Companion to Accounting History. 2nd ed. Abingdon, New York: Routledge, pp. 279-306.