Professional closure by proxy: the impact of changing educational requirements on class mobility for a cohort of Big 8 partners

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Professional closure by proxy: the impact of changing educational requirements on class mobility for a cohort of Big 8 partners

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dc.contributor.author Baskerville, Rachel F. en_GB
dc.contributor.department Victoria University of Wellington (now at University of Exeter) en_GB
dc.date.accessioned 2008-04-15T10:56:21Z en_GB
dc.date.accessioned 2011-01-25T10:16:06Z en_US
dc.date.accessioned 2013-03-19T15:43:12Z
dc.date.issued 2006-09 en_GB
dc.description.abstract Closure events impacting on class mobility may include mechanisms initiated by bodies other than the professional body. The research examines if the introduction of full-time study requirements at universities for aspiring accountants effectively introduced a closure mechanism in the accounting profession. Data was derived from an Oral History study of partners in large firms. The younger partners (born after the Second World War) completed full-time degree study at university, but did not provide evidence of class mobility into the profession. The older cohort, born between 1928 and 1946, completed part-time studies only, few completed a degree, and, in contrast to the younger cohort, shows a perceptible upward movement from lower socio-economic classes into the professional class. This suggests that changing the preferred educational routes for new accountants entering the large chartered accounting (CA) firms compromised the "stepping stone" function of accounting as a portal into the professional class. en_GB
dc.identifier.citation Accounting History, Vol. 11, No. 3, 289-317 (2006) en_GB
dc.identifier.doi 10.1177/1032373206065864 en_GB
dc.identifier.uri http://hdl.handle.net/10036/23393 en_GB
dc.language.iso en en_GB
dc.publisher Sage en_GB
dc.relation.url http://ach.sagepub.com/ en_GB
dc.subject accounting profession en_GB
dc.subject class mobility en_GB
dc.subject closure en_GB
dc.subject education en_GB
dc.subject full-time study en_GB
dc.title Professional closure by proxy: the impact of changing educational requirements on class mobility for a cohort of Big 8 partners en_GB
dc.type Article en_GB
dc.date.available 2008-04-15T10:56:21Z en_GB
dc.date.available 2011-01-25T10:16:06Z en_US
dc.date.available 2013-03-19T15:43:12Z
dc.identifier.issn 10323732 en_GB
dc.identifier.journal Accounting History en_GB


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