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Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee

Accounting Historians Journal

A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …