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Entry routes into the Institute of Chartered Accountants of Scotland training: status versus sustainability.

Gammie, Elizabeth; Allison, Mark; Matson, Morag

Authors

Elizabeth Gammie

Mark Allison

Morag Matson



Abstract

Education plays a pivotal role in establishing the elite status of a profession. This paper sets out to understand the role of social and political influences in the determination of entry routes to professional accounting training with the Institute of Chartered Accountants of Scotland (ICAS). The paper charts the development of various entry routes which converted ICAS from an Institute with few graduate entrants in the mid-1950s to an Institute with almost 100% graduate entrants today.

Journal Article Type Article
Publication Date Feb 1, 2018
Journal Accounting history
Print ISSN 1032-3732
Electronic ISSN 1749-3374
Publisher SAGE Publications
Peer Reviewed Peer Reviewed
Volume 23
Issue 1/2
Pages 14-43
Institution Citation GAMMIE, E., ALLISON, M. and MATSON, M. 2018. Entry routes into the Institute of Chartered Accountants of Scotland training: status versus sustainability. Accounting history [online], 23(1/2), pages 14-43. Available from: https://doi.org/10.1177/1032373217706774
DOI https://doi.org/10.1177/1032373217706774
Keywords Entry routes; Access; Student dept; Professional training; Sustainability; Social inclusion

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