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A comparative analysis of the relative occupational status of lawyers and accountants in nineteenth-century England and Wales
Accounting History Review Pub Date : 2019-08-13 , DOI: 10.1080/21552851.2019.1651350 Kevin Clarke 1 , Jack Flanagan 1
Accounting History Review Pub Date : 2019-08-13 , DOI: 10.1080/21552851.2019.1651350 Kevin Clarke 1 , Jack Flanagan 1
Affiliation
ABSTRACT This study looks at the relationship between accounting and legal practitioners in nineteenth-century England and Wales through the application of comparative, sociological occupational-status metrics to observe the changing relative social status positions of these disciplines from 1821 to 1911. The study uses an approach to attributing occupational status based on the methods developed by Nam and Powers utilising existing nineteenth-century datasets to assign status to a range of occupational groupings. The data generated measures of relative occupational status and the magnitude of the differences, along with the education and earnings status metrics, for the occupational groups labelled Accounting and Legal, both prior to and after the establishment of the Institute of Chartered Accountants in England and Wales. The measurements of relative status confirm the impact of changing legislation and a better-educated workforce on the status of the élite of accounting and the pressure they felt to professionalise their activities to differentiate their status from the burgeoning educated workforce attracted to accounting as an occupational discipline.
中文翻译:
十九世纪英格兰和威尔士律师和会计师相对职业地位的比较分析
摘要 本研究通过应用比较社会学职业地位指标来观察 1821 年至 1911 年间这些学科的相对社会地位地位的变化,研究了 19 世纪英格兰和威尔士会计与法律从业者之间的关系。该研究使用了根据 Nam 和 Powers 开发的方法,利用现有的 19 世纪数据集将地位分配给一系列职业分组的方法。在英格兰和威尔士特许会计师协会成立之前和之后,这些数据为标有会计和法律的职业群体生成了相对职业地位和差异幅度的衡量标准,以及教育和收入状况指标.
更新日期:2019-08-13
中文翻译:
十九世纪英格兰和威尔士律师和会计师相对职业地位的比较分析
摘要 本研究通过应用比较社会学职业地位指标来观察 1821 年至 1911 年间这些学科的相对社会地位地位的变化,研究了 19 世纪英格兰和威尔士会计与法律从业者之间的关系。该研究使用了根据 Nam 和 Powers 开发的方法,利用现有的 19 世纪数据集将地位分配给一系列职业分组的方法。在英格兰和威尔士特许会计师协会成立之前和之后,这些数据为标有会计和法律的职业群体生成了相对职业地位和差异幅度的衡量标准,以及教育和收入状况指标.