The Institute of Chartered Accountants in Ireland was formed in 1888 on an all-island basis by a group of prominent public accountants who envisaged it as a means of appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion of 'social closure'...

In 1901, a group of accountants in Ireland, some of whom were prominent members of the Institute of Chartered Accountants in Ireland, formed an Irish Branch of the Society of Incorporated Accountants and Auditors. Adopting Weber's model of social closure, and Witz' notion of 'usurpationary...