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Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Shifting Strategies: the Pursuit of Closure and the 'Association of German Auditors'
Author(s): Evans, Lisa
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Keywords: auditors
Issue Date: 31-Dec-2018
Date Deposited: 18-May-2017
Citation: Evans L (2018) Shifting Strategies: the Pursuit of Closure and the 'Association of German Auditors'. European Accounting Review, 27 (4), pp. 683-712.
Abstract: Drawing 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.
DOI Link: 10.1080/09638180.2017.1329658
Rights: This 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:

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