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

Gammie, Elizabeth; Allison, Mark; Matson, Morag

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.

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

• Journal Article Type: Article
• Acceptance Date: Nov 1, 2016
• Online Publication Date: Jun 2, 2017
• Publication Date: Feb 1, 2018
• Deposit Date: Jan 19, 2017
• Publicly Available Date: Jan 19, 2017
• 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
• DOI: https://doi.org/10.1177/1032373217706774
• Keywords: Entry routes; Access; Student dept; Professional training; Sustainability; Social inclusion
• Public URL: http://hdl.handle.net/10059/2106
• Contract Date: Jan 19, 2017