488
Views
3
CrossRef citations to date
0
Altmetric
Original Articles

Shifting Strategies: the Pursuit of Closure and the ‘Association of German Auditors’

Pages 683-712 | Received 29 Feb 2012, Accepted 12 Apr 2017, Published online: 23 May 2017

References

  • Abbott, A. (1988). The system of professions: An essay on the division of expert labour. Chicago, IL: University of Chicago Press.
  • Anonymous. (1906). Bericht über die Generalversammlung vom 9. und 10. Dezember [Report on the general meeting of 9th and 19th December]. Mitteilungen vom Verband Deutscher Bücherrevisoren, IV(8), 129–146.
  • Anonymous. (1907a). Unser dritter Verbandstag [Our third association day]. Mitteilungen vom Verband Deutscher Bücherrevisoren, V(12), 220–224.
  • Anonymous. (1907b). Entwurf zu einer Denkschrift betreffend die Errichtung von Kursen zur Ausbildung von Bücherevisoren in Handelshochschulen [Draft memorandum regarding the foundation of courses for the training of auditors in business schools]. Mitteilungen vom Verband Deutscher Bücherrevisoren, V(12), 217–219.
  • Anonymous. (1909a). Honorartarif des Verbandes Deutscher Buecherrevisoren [Pay scale of the Association of German Auditors]. Mitteilungen vom Verband Deutscher Bücherrevisoren, VII(15), 349.
  • Anonymous. (1909b). Begründung neuer Bezirke [Foundation of new branches]. Mitteilungen vom Verband Deutscher Bücherrevisoren, VII(16), 382.
  • Anonymous. (1910). Bedeutung unserer Publikationen [Significance of our publications]. Mitteilungen vom Verband Deutscher Bücherrevisoren, VIII(19), 517.
  • Anonymous. (1911). Schriftwechsel zwischen dem Vorstande des Bezirks Leipzig und Herrn Professor Stern [Correspondence between the executive board of the Leipzig branch and Professor Stern]. Mitteilungen vom Verband Deutscher Bücherrevisoren, IX(20), 559–565.
  • Anonymous. (1912a). Behandlung und Prüfung der Anträge auf öffentliche Anstellung und Vereidigung von Bücher-Revisoren [Handling and assessment of applications for public appointment and swearing-in of auditors]. Mitteilungen vom Verband Deutscher Bücherrevisoren, X(22), 748–754. (Reprint of an article from the Mitteilungen der Handeskammer zu Bochum, 12; 13.5.1912.)
  • Anonymous. (1912b). Aufstellung von Grundsätzen für die Behandlung und Prüfung der Anträge auf Vereidigung als Bücher-Revisor [Establishment of principles for the handling and assessment of applications for the swearing-in of auditors]. Mitteilungen vom Verband Deutscher Bücherrevisoren, X(22), 747–748. (Reprint of an article from the Mitteilungen der Handeskammer zu Bochum, 12; 13 May 1912.)
  • Anonymous. (1912c). Die Ältesten der Kaufmannschaft über den Gewerbebetrieb der Bücher-Revisoren [The senior merchants of Berlin on the trade of auditors]. Mitteilungen vom Verband Deutscher Bücherrevisoren, X(22), 745–747.
  • Anonymous. (1913). Einladung zur ordentlichen Generalversammlung [Invitation to the annual general meeting]. Mitteilungen vom Verband Deutscher Bücherrevisoren, XI(24), 824–830.
  • Anonymous. (1914). Ungeeignete Treuhänder [Unusitable trustees]. Mitteilungen vom Verband Deutscher Bücherrevisoren, XII(2), 98–100.
  • Ballas, A. A. (1998). The creation of the auditing profession in Greece. Accounting, Organizations and Society, 23(8), 715–736. doi: 10.1016/S0361-3682(97)00056-1
  • Beigel, R. (1914). Lehrbuch der Buchführungs- und Bilanz-Revision [Textbook for auditing accounting records and financial statements] (2nd ed.). Dresden: Verlag von Gerhard Kühtmann.
  • Beigel, R. (1924). Lehrbuch der Buchführungs- und Bilanz-Revision [Textbook for auditing accounting records and financial statements] (4th ed.). Dresden: Verlag von Gerhard Kühtmann.
  • Berliner, M. (1921). Die Bilanzbeglaubigung des Bücherrevisors [The auditor’s certificate]. Zeitschrift des Verbandes Deutscher Bücherrevisoren, 17(1), 1–4.
  • Bocqueraz, C. (2001). The development of professional associations: The experience of French accountants from the 1880s to the 1940s. Accounting, Business & Financial History, 11(1), 7–27. doi: 10.1080/09585200010015004
  • Burrage, M. (1988). Revolution and the collective action of the French, American, and English legal professions. Law & Social Inquiry, 13(2), 225–277. doi: 10.1111/j.1747-4469.1988.tb00050.x
  • Burrage, M., Jarausch, K., & Siegrist, H. (1990). An actor-based framework for the study of the professions. In M. Burrage & R. Torstendahl (Eds.), Professions in theory and history: Rethinking the study of professions (pp. 203–225). London: Sage.
  • Caramanis, C. (1997). The enigma of the Greek auditing profession: Some preliminary results concerning the impact of liberalization on auditor behavior. European Accounting Review 6(1), 85–108. doi: 10.1080/096381897336881
  • Caramanis, C. (2005). Rationalisation, charisma and accounting professionalisation: Perspectives on intra-professional conflict in Greece, 1993–2001. Accounting, Organizations and Society, 30(3), 195–221. doi: 10.1016/j.aos.2004.01.002
  • Carnegie, G. D., & Edwards, J. R. (2001). The construction of the professional accountant: The case of the incorporated institute of accountants, Victoria (1886). Accounting, Organizations and Society, 26(4), 301–325. doi: 10.1016/S0361-3682(00)00039-8
  • Chua, W., & Poullaos, C. (1993). Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906. Accounting, Organizations and Society, 18(7), 691–728. doi: 10.1016/0361-3682(93)90049-C
  • Chua, W., & Poullaos, C. (1998). The dynamics of “closure” amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886–1903. Accounting, Organizations and Society, 23(2), 155–187. doi: 10.1016/S0361-3682(97)00009-3
  • Collins, R. (1975). Conflict sociology: Toward an explanatory science. New York: Academic Press.
  • Collins, R. (1990a). Market closure and conflict theory of the professions. In M. Burrage & R. Torstendahl (Eds.), Professions in theory and history: rethinking the study of professions (pp. 24–43). London: Sage.
  • Collins, R. (1990b). Changing conceptions in the sociology of the professions. In R. Torstendahl & M. Burrage (Eds.), The formations of professions: Knowledge, state and strategy (pp. 11–23). London: Sage.
  • Coronella, S., Sargiacomo, M., & Walker, S. P. (2015). Unification and dual closure in the Italian accountancy profession, 1861–1906. European Accounting Review, 24(1), 167–197. doi: 10.1080/09638180.2014.964279
  • De Beelde, I. (2002). Creating a profession ‘out of nothing’? The case of the Belgian auditing profession. Accounting, Organizations and Society, 27(4), 447–470. doi: 10.1016/S0361-3682(01)00045-9
  • Dedoulis, E., & Caramanis, C. (2007). Imperialism of influence and the state–profession relationship: The formation of the Greek auditing profession in the post-WWII era. Critical Perspectives on Accounting, 18(4), 393–412. doi: 10.1016/j.cpa.2006.01.010
  • Der Vorstand. (1905). Vom 1. Verbandstag des Verbandes Deutscher Bücher-Revisoren [About the first association day of the Association of German Auditors]. Mitteilungen vom Verband Deutscher Bücherrevisoren, III(7), 108–112.
  • Edwards, J. R., Anderson, M., & Chandler, R. (2005). How not to mount a professional project: The formation of the ICAEW in 1880. Accounting and Business Research, 35(3), 229–248. doi: 10.1080/00014788.2005.9729989
  • Elliott, P. (1972). The sociology of professions. London: Macmillan.
  • Evans L. (2003). Auditing and audit firms in Germany before 1931. Accounting Historians Journal, 30(2), 29–65.
  • Evans, L. (2005). Truly impartial, truly serving the public: Anglo-American influences on the development of auditing in Germany. In R. Ajami, E. Arrington, F. Mitchell, & H. Nørreklit (Eds.), Corporate management, accounting and national ideology: A multinational perspective (pp. 213–234). Copenhagen: DJØF.
  • Evans, L. (2016, July). Language, translation and accounting: Towards a critical research agenda. Paper presented at the 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, RMIT University, Melbourne.
  • Evans, L., & Honold, K. (2007). The division of expert labour in the European audit market: The case of Germany. Critical Perspectives on Accounting, 18(1), 61–88. doi: 10.1016/j.cpa.2005.03.011
  • Fout, J. C. (1992). Sexual politics in Wilhelmine Germany: The male gender crisis, moral purity, and homophobia. Journal of the History of Sexuality, 2(3), 388–421.
  • Gerhard, K. H. (1956). 60 Jahre Berufsorganisation der vereidigten Buchprüfer (Bücherrevisoren) 1896–1956. Stuttgart: Paul Daxer.
  • Gietzmann, M., & Quick, R. (1998). Capping auditor liability: The German experience. Accounting, Organizations and Society, 23(1), 81–103. doi: 10.1016/S0361-3682(96)00047-5
  • Hammond, T., Clayton, B. M., & Arnold, P. J. (2009). South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants. Accounting, Organizations and Society, 34(6/7), 705–721. doi: 10.1016/j.aos.2008.09.002
  • Harrits, G. S. (2014). Professional closure beyond state authorization. Professions and Professionalism, 4(1), 1–17. doi: 10.7577/pp.567
  • Henning, F. (1990). Die externe Unternehmensprüfung in Deutschland vom 16. Jahrhundert bis zum Jahre 1931 [External company audits in Germany from the 16th century to the year 1931]. Vierteljahrschrift für Sozial- und Wirtschaftsgeschichte, 77(1), 1–28.
  • Hintner, O. (1926). Das Treuhandwesen in der deutschen Volkswirtschaft. Habilitationsschrift [Trusteeship in the German economy]. Munich: J. Schweitzer Verlag.
  • Humphrey, C. and Gendron, Y. (2015). What is going on? The sustainability of accounting academia. Critical Perspectives on Accounting, 26, 47–66. doi: 10.1016/j.cpa.2014.09.008
  • Jacobs, K. (2003). Class reproduction in professional recruitment: Examining the accounting profession. Critical Perspectives on Accounting, 14(5), 569–596. doi: 10.1016/S1045-2354(02)00140-5
  • Jarausch, K. H. (1990). The German professions in history and theory. In G. Cocks & K. H. Jarausch (Eds.), German professions 1800–1950 (pp. 9–24). Oxford: Oxford University Press.
  • Kalberg, S. (2001/2010) Introduction to the translation. In M. Weber (Ed.), The protestant ethic and the spirit of capitalism. New introduction and translation by S. Kalberg (pp. 3–7). Chicago, IL: Fitzroy Dearborn.
  • Karoli, R. (1934). Bilanzprüfung und Prüfungsergebnis, ihr Wesen und Ihre Bedeutung für Unternehmung, Offentlichkeit und Prüferberuf [Balance sheet audit and audit findings, their nature and significance for enterprises]. Leipzig: Hugo Günther.
  • Kirkham, L. M., & Loft, A. (1993). Gender and the construction of the professional accountant. Accounting, Organizations and Society, 18(6), 507–558. doi: 10.1016/0361-3682(93)90002-N
  • Klausing, F. (1933). Reform des Aktienrechts [Reform of the stock corporation law]. Berlin: Industrieverlag Spaeth & Linde.
  • Kocka, J. (1973). The First World War and the ‘Mittelstand’: German artisans and White-collar workers. Journal of Contemporary History, 8(1), 101–123. doi: 10.1177/002200947300800106
  • Kocka, J. (1978) Bildung, soziale Schichtung und soziale Mobilität im Deutschen Kaiserreich. Am Beispiel der gewerblich-technischen Ausbildung [Bildung, social stratification and social mobility during the German Empire]. In D. Stegmann, B.-J. Wendt, & P.-C. Witt (Eds.), Industrielle Gesellschaft und Politisches System. Beiträge zur Politischen Sozialgeschichte [Industrial society and political system. Contributions to political social history] (pp. 297–314). Bonn: Neue Gesellschaft.
  • Kocka, J. (1981) Capitalism and bureaucracy in German industrialization before 1914. The Economic History Review, 34 (3), 453–468. doi: 10.2307/2595883
  • Kocka, J. (1990). ‘Bürgertum’ and professions in the nineteenth century: Two alternative approaches. In M. Burrage & R. Torstendahl (Eds.), Professions in theory and history: Rethinking the study of the professions (pp. 62–74). London: Sage.
  • Kocka, J. (1995). The middle classes in Europe. Journal of Modern History, 67(4), 783–806. doi: 10.1086/245228
  • Lansburgh, A. (1908). Revisionsgesellschaften [Audit corporations]. Die Bank, 11, 853–864.
  • Larson, M. S. (1977/2013). The rise of professionalism: A sociological analysis. New Brunswick: Transaction.
  • Lindenfeld, D. F. (1990). The professionalisation of applied economics: German counterparts to business administration. In G. Cocks & K. H. Jarausch (Eds.), German professions 1800–1950 (pp. 213–231). Oxford: Oxford University Press.
  • MacDonald, K. M. (1984). Professional formation: The case of Scottish accountants. British Journal of Sociology, 35(2), 174–189. doi: 10.2307/590231
  • MacDonald, K. M. (1995). The sociology of the professions. London: Sage.
  • Markus, H. B. (1997). The history of the German public accounting profession. New York: Garland.
  • McClelland, C. E. (1991). The German experience of professionalisation. Cambridge: Cambridge University Press.
  • McMillan, K. P. (1999). The Institute of Accounts: A community of the competent. Accounting, Business & Financial History, 9(1), 7–28. doi: 10.1080/095852099330340
  • Meisel, B. S. (1992). Geschichte der Deutschen Wirtschaftsprüfer [History of the German auditors]. Cologne: O. Schmidt.
  • Meyer, H. J. (1895). Handelskammern. In H. J. Meyer (Ed.), Meyers Konversationslexikon [Meyer’s encyclopaedia]. (4th ed.), (Vol. 8, pp. 84–85). Leipzig: Verlag des Bibliographischen Instituts.
  • Mills, P. A. (1993). Accounting history as social science: A cautionary note. Accounting, Organizations and Society, 18(7), pp. 801–803. doi: 10.1016/0361-3682(93)90053-9
  • Murphy, R. (1988) Social closure. Oxford: Clarendon Press.
  • Neal, M., & Morgan, J. (2000). The professionalization of everyone? A comparative study of the development of the professions in the United Kingdom and Germany. European Sociological Review, 16(1), 9–26. doi: 10.1093/esr/16.1.9
  • O’Regan, P. (2013). Usurpationary closure and the professional project: The case of the society of incorporated accountants and auditors in Ireland. Accounting History Review, 23(3), 253–271. doi: 10.1080/21552851.2013.866353
  • Parkin, F. (1979). Marxism and class theory. London: Tavistock.
  • Parkin, F. (2002). Max weber (revised ed.). Abingdon: Routledge
  • Penndorf, B. (1932). Die berufliche Organisation des Revisionswesens in Deutschland. Entwicklung des Revisionswesens in Deutschland [The professional organisation of auditing in Germany. Development of auditing in Germany]. Die Betriebswirtschaft, 25, 311–313.
  • Pfahl. (1911). Einführung von Prüfungen für Bücherrevisoren [Introduction of examinations for auditors]. Mitteilungen vom Verband Deutscher Bücherrevisoren, IX(20), 593–603.
  • Quick, R. (1990). Die Entstehungsgeschichte der aktienrechtlichen Pflichtprüfung in Deutschland [The history of the origins of the statutory audit requirement in Germany]. Zeitschrift für Unternehmensgeschichte, 35, 217–236.
  • Quick, R. (2005). The formation and early development of German audit firms. Accounting, Business & Financial History, 15(3), 317–343. doi: 10.1080/09585200500284252
  • Ramirez, C. (2001). Understanding social closure in its cultural context: Accounting practitioners in France (1920–1939). Accounting, Organizations and Society 26(4), 391–418. doi: 10.1016/S0361-3682(00)00023-4
  • Richardson, A. J. (1997). Social closure in dynamic markets: The incomplete professional project in accountancy. Critical Perspectives on Accounting, 8(6), 635–653. doi: 10.1006/cpac.1997.0125
  • Roberts, J., & Coutts, J. A. (1992). Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom. Accounting, Organizations and Society, 17(3), 379–395. doi: 10.1016/0361-3682(92)90030-V
  • Robson, K., Willmott, H., Cooper, D., & Puxty, T. (1994). The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. Accountancy profession. Accounting, Organizations and Society, 19(6), 527–553. doi: 10.1016/0361-3682(94)90022-1
  • Römer, E. (1905). Die Bücherrevisoren-Praxis in Deutschland und England [Audit practice in Germany and England] Berlin: E. E. Römer’s Verlag.
  • Rüdiger, E. (1905). Die Vereidigung ungeeigneter Personen als Bücher-Revisoren oder –Revisorinnen [The appointment of unsuitable men or women as auditor]. In Verbande Deutscher Bücher-Revisoren (Eds.) Vorträge gehalten auf dem I. Verbandstage des Verbandes Deutscher Bücher-Revisoren in Berlin am 22. und 23. September 1905 [Presentations made at the 1st association day of the Association of German Auditors in Berlin on 22nd and 23rd September 1905] (pp. 13–19).
  • Schreier, J. (1925). Kontrolle und Revision [Control and audit]. Hamburg: Selbstverlag Schreier.
  • Schröer, T. (1993). Germany in: Company law and accounting in nineteenth century Europe. European Accounting Review, 2(2), 335–345. doi: 10.1080/09638189300000028
  • Schroup, P. (1929). Die Berufsausbildung der Bücherrevisoren in Deutschland [The professional training of auditors in Germany]. Paper presented at Internationaler Accountants-Congress New York 1929.
  • Schulze, G. (1928). Dauer und Wechsel der beruflichen Selbständigkeit der Bücherrevisoren im Handelskammerbezirk Leipzig [Tenure and change for self-employed auditors in the district of the chamber of commerce of Leipzig]. In VDB, Festschrift zum 25jährigen Bestehen des Bezirks Leipzig im Verbande Deutscher Bücherrevisoren [Festschrift for the 25th anniversary of foundation of the Leipzig branch in the Association of German Auditors] (pp. 25–28). Leipzig: Rossberg, Schulze & Weickert.
  • Siegrist, H. (1990). Public office or free profession: German attorneys in the nineteenth and early twentieth centuries. In G. Cocks & K. H. Jarausch (Eds.), German professions 1800–1950 (pp. 46–65). Oxford: Oxford University Press.
  • Sikka, P., & Willmott, H. (1995). The power of ‘independence’: Defending and extending the jurisdiction of accounting in the United Kingdom. Accounting, Organizations and Society, 20(6), 547–581. doi: 10.1016/0361-3682(94)00027-S
  • Sponheimer, J. (1925). Das Kaufmännische Revisionswesen in Deutschland [Commercial auditing in Germany]. Berlin: Verlagsbuchhandlung Leopold Weiss.
  • Streubel, C. (2006). Radikale Nationalistinnen. Agitation und Programmatik rechter Frauen in der Weimarer Republik [Female radical nationalists. Agitation and political objectives of right-wing women in the Weimar Republic]. Frankfurt: Campus Verlag.
  • Verband Deutscher Bücherrevisoren (1911/1912). Rechenschafts-Bericht für das Rechnungsjahr 1911–1912 [Accounts and report for the financial year 1911–1912]. In Handelskammer Magdeburg (Ed.), Verzeichnis der Bücherrevisoren [Register of auditors] (pp. 1–11). Magdeburg: Kommiss-Verlag Heinrichhofen'sche Buchhandlung.
  • Verband Deutscher Bücherrevisoren. (1912a). Wichtige Eingaben des Verbandes [Important submissions of the association]. Mitteilungen vom Verband Deutscher Bücherrevisoren, X(21), 668–673.
  • Verband Deutscher Bücherrevisoren (1913–1916). Rechenschafts-Bericht für die Rechnungsjahre 1913/1914, 1914/1915, 1915/1916 [Accounts and reports for the financial years 1913/1914, 1914/1915, 1915/1916]. In Handelskammer Magdeburg (Ed.), Verzeichnis der Bücherrevisoren [Register of auditors] (pp. 1–10). Magdeburg: Kommiss-Verlag Heinrichhofen'sche Buchhandlung.
  • Verband Deutscher Bücherrevisoren. (1912b). Schreiben der Handelskammern betreffend unsere Denkschrift bezüglich Abänderung §35 Gewerbeordnung [Correspondence from the chambers of commerce regarding the change to paragraph 35 of the Trade Regulations Act]. In Handelskammer Magdeburg (Ed.), Verzeichnis der Bücherrevisoren [Register of auditors] (pp. 13–20). Magdeburg: Kommiss-Verlag Heinrichhofen’sche Buchhandlung.
  • Verband Deutscher Diplombücherrevisoren. (1912). Schriftverkehr mit der Handelshochschule Leipzig [Correspondence with Leipzig Business School]. Archiv der Handeshochschule Leipzig, Reference 355/33-44.
  • Vieten, H. (1995). Auditing in Britain and Germany compared: Professions, knowledge and the state. European Accounting Review, 4(3), 485–514. doi: 10.1080/09638189500000029
  • Voß, W. (1930). Handbuch für das Revisions- und Treuhandwesen [Manual for auditing and trusteeship]. Stuttgart: C. E. Poeschel Verlag.
  • Walker, S. P. (1991). The defence of professional monopoly: Scottish chartered accountants and ‘satellites in the accountancy firmament’ 1854–1914. Accounting, Organizations and Society, 16(3), 257–283. doi: 10.1016/0361-3682(91)90004-X
  • Walker, S. P. (1995). The genesis of professional organization in Scotland: A contextual analysis. Accounting, Organizations and Society, 20(4), 285–310. doi: 10.1016/0361-3682(94)00030-Y
  • Walker, S. (2004). The genesis of professional organization in English accountancy. Accounting, Organizations and Society, 29(2), 127–156. doi: 10.1016/S0361-3682(02)00031-4
  • Walker, S. P., & Shackleton, K. (1995). Corporatism and structural change in the British accountancy profession, 1930–1957. Accounting, Organizations and Society, 20(6), 467–503. doi: 10.1016/0361-3682(95)00011-W
  • Waters, T., & Waters, D. (2010). The new Zeppelin University translation of weber’s ‘class, status, party’. Journal of Classical Sociology, 10(2), 153–158. doi: 10.1177/1468795X10361517
  • Weber, M. (1972). Wirtschaft und Gesellschaft: Grundriss der verstehenden Soziologie [Economy and society. An outline of interpretive sociology]. (5th ed.). Tübingen: Mohr Siebeck.
  • Willmott, H. (1986). Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K. Accounting, Organizations and Society, 11(6), 555–580. doi: 10.1016/0361-3682(86)90036-X
  • Witz, A. (2013). Professions and patriarchy. Abingdon: Routledge.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.