Accountants and the pursuit of the national interest: A study of role conflict during the First World War

Historical and contemporary studies continue to question the accountancy profession's commitment to the public interest. During periods of national trauma, such as total war, the extent of the profession's pursuit of altruism is thrown into sharp relief. Drawing on role theory, the study examines the emergence and resolution of conflicting expectations of public accountants in Britain during the First World War. While it was initially assumed that the national interest was best accomplished by the enlistment of men from accounting practices for military service, practitioners complained that the resulting depletion of labour adversely impacted on the operation of their firms. This role conflict for leaders of the profession was successfully resolved by the construction of an expansive redefinition of accountants' contribution to the national interest. The expertise of accountants in taxation and audit was deemed essential to the successful prosecution of the war. A role transition was achieved. Initially identified as contributors of physical manpower on the field of battle, professional accountants became suppliers of essential 'brainpower', exercised within the office space. In this way, the self-interest of practising accountants was reconciled to the nation's object of winning the war.