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South Africa's transtion from apartheid : the role of professional closure in the experiences of black chartered accountants

Hammond, Theresa, Clayton, Bruce and Arnold, Patricia 2009, South Africa's transtion from apartheid : the role of professional closure in the experiences of black chartered accountants, Accounting, organizations and society, vol. 34, no. 6-7, pp. 705-721.

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Title South Africa's transtion from apartheid : the role of professional closure in the experiences of black chartered accountants
Author(s) Hammond, Theresa
Clayton, Bruce
Arnold, Patricia
Journal name Accounting, organizations and society
Volume number 34
Issue number 6-7
Start page 705
End page 721
Publisher Elsevier Ltd.
Place of publication Amsterdam, The Netherlands
Publication date 2009-08
ISSN 0361-3682
1873-6289
Summary 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.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 950501 Understanding Africa's Past
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2008, Elsevier Ltd.
Persistent URL http://hdl.handle.net/10536/DRO/DU:30022987

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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Created: Tue, 09 Feb 2010, 14:42:34 EST by Katrina Fleming