Professions enjoy privileged positions and expend efforts to sustain these in public and interprofessional domains. This research investigates a previously vacant and largely uncontested jurisdiction in the UK charity sector that was claimed, maintained and subsequently expanded by the accountancy profession. We find that the dominant involvement of the accountancy profession leads to a charity regulatory framework that centralises the giving of an account. Over time, the accountancy profession advances highly specialised charity accounting and novel disclosures in annual reports. The study contributes to a deeper understanding of professions expanding jurisdiction in the absence of competition. In our conclusions, we scrutinise implications for trust and legitimacy in the UK charity sector, balancing increased information demand on charities with accessibility to users.

中文翻译：

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空缺的司法管辖区：会计专业和英国慈善部门

专业享有特权地位，并努力在公共和跨专业领域维持这些地位。这项研究调查了英国慈善部门以前空置且基本上没有争议的司法管辖区，该司法管辖区被会计行业声称、维护并随后扩大。我们发现会计专业的主要参与导致了一个集中提供账户的慈善监管框架. 随着时间的推移，会计行业在年度报告中推进了高度专业化的慈善会计和新的披露。该研究有助于更深入地了解在没有竞争的情况下扩大管辖权的职业。在我们的结论中，我们仔细审查了对英国慈善部门信任和合法性的影响，平衡了对慈善机构不断增长的信息需求与用户的可访问性。