کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
878783 | 1471261 | 2009 | 17 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
As apartheid gave way to political freedom in South Africa in the last quarter of the 20th century, chartered accounting firms began to hire black South African trainees for the first time. The study examines the oral histories of black chartered accountants within the context of social closure theory and South Africa’s changing political and ideological landscape. The evidence indicates that processes of professional closure and credentialing excluded the majority population from the ranks of the profession on basis of race and class throughout the period 1976–2000.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 34, Issues 6–7, August–October 2009, Pages 705–721
Journal: Accounting, Organizations and Society - Volume 34, Issues 6–7, August–October 2009, Pages 705–721
نویسندگان
Theresa Hammond, Bruce M. Clayton, Patricia J. Arnold,