This book employs two complementary theoretical constructs to explain the operational implementation and, in particular, maintenance of professional boundaries in the Australian accounting profession. The first draws on the “boundary-work” concepts of Thomas Gieryn  and Annisette, while the second construct is “one of the basic casus belli in the world of expert occupations—the dilemma of exclusiveness versus market control”. The accounting profession has great importance to a country’s social and economic context due to its role in business, services, the community and governmental work. Key historical developments in Australia’s society, economy and business world have shaped the present structure and operations of the accounting profession, and the three remaining professional bodies at the national level. Thus, studying history is crucial to understanding professional accounting in Australia, and solutions to current problems may emerge by understanding past contexts. The benefits of the book lie in gaining insights into the outcomes of events such as unsuccessful mergers and its influence and shaping of policies and strategies of the bodies involved in these processes. weiterlesen