ABSTRACT

This study is intended to increase knowledge and improve understanding of early public accountancy professionalisation in Scotland by applying the prosopographical research method to a community of practitioners in the capital city of Edinburgh in the early-nineteenth century. Using archival data, the study identifies the collective professional and social characteristics of 124 Edinburgh practitioners in 1834 by means of career-related analyses of their origin, education, training, and service-related signals of movement to occupational ascendency prior to the community’s later collective organisation. The study makes visible a structured and mature community operating in several occupational jurisdictions involving multi-disciplinary knowledge; maintaining a subordinate but mutually-dependent relationship with the legal profession; having a primary role in emerging insurance services; and achieving individual practitioner status recognition in a class-conscious city. Evidence of signals of movement to occupational ascendency adds to existing knowledge and understanding of the pre-collective organisation phase of public accountancy professionalisation in Scotland.

摘要

本研究旨在通过将专业研究方法应用于 19 世纪早期首都爱丁堡的从业者社区，增加对苏格兰早期公共会计专业化的认识和理解。该研究使用档案数据，通过对 1834 年爱丁堡从业者的出身、教育、培训和服务相关信号的职业相关分析，确定了 1834 年爱丁堡从业者的集体职业和社会特征。组织。该研究显示了在涉及多学科知识的多个职业管辖区中运作的结构化和成熟的社区；与法律界保持从属但相互依存的关系；在新兴保险服务中发挥主要作用；并在一个有阶级意识的城市实现个体从业者身份的认可。职业优势运动信号的证据增加了对苏格兰公共会计专业化的前集体组织阶段的现有知识和理解。