Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/25365
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dc.contributor.authorEvans, Lisa-
dc.date.accessioned2017-06-10T01:57:32Z-
dc.date.issued2017-05-23-
dc.identifier.urihttp://hdl.handle.net/1893/25365-
dc.description.abstractDrawing on Weber’s (1972) theories of social stratification and closure, and on Parkin’s (1979) development thereof, this paper contributes a case study of Germany to the literature on closure processes (rather than outcomes), and outcomes falling short of professionalization. It explores the early history of the first German association of auditors, the Verband Deutscher Bücherrevisoren (VDB), founded in 1896. The paper traces how closure was pursued, at various times, by different means and to different degrees, depending on the changing social, economic and political contexts and on changing perception of what would best serve the association’s interest. By thus focusing on the shifting aims and strategies of the VDB, the paper contributes new insights into the dynamics within professions and between professions and their environments, and the dynamics and conditions underlying failed professionalization projects. The paper shows that, while the VDB had a degree of success in creating many of the structure and processes of a modern professional body, its ambition to achieve market and professional closure was not fulfilled.en_UK
dc.language.isoen-
dc.publisherTaylor and Francis-
dc.relationEvans L (2017) Shifting Strategies: the Pursuit of Closure and the 'Association of German Auditors' (Forthcoming/Available Online) , European Accounting Review.-
dc.rightsThis item has been embargoed for a period. During the embargo please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study. This is an Accepted Manuscript of an article published by Taylor & Francis Group in European Accounting Review on 23 May 2017, available online: http://www.tandfonline.com/10.1080/09638180.2017.1329658-
dc.subjectauditorsen_UK
dc.subjectprofessionsen_UK
dc.subjectGermanyen_UK
dc.subjectclosureen_UK
dc.titleShifting Strategies: the Pursuit of Closure and the 'Association of German Auditors' (Forthcoming/Available Online)en_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate2018-11-23T00:00:00Z-
dc.rights.embargoreasonPublisher requires embargo of 18 months after formal publication.-
dc.identifier.doihttp://dx.doi.org/10.1080/09638180.2017.1329658-
dc.citation.jtitleEuropean Accounting Review-
dc.citation.issn0963-8180-
dc.citation.publicationstatusIn press-
dc.citation.peerreviewedRefereed-
dc.type.statusPost-print (author final draft post-refereeing)-
dc.author.emaillisa.evans@stir.ac.uk-
dc.citation.date23/05/2017-
dc.contributor.affiliationAccounting and Finance-
dc.rights.embargoterms2018-11-24-
dc.rights.embargoliftdate2018-11-24-
Appears in Collections:Accounting and Finance Journal Articles

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