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'...

This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT...

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...

Purpose – The purpose of this paper is to investigate the emergence and endurance of the Institute of Chartered Accountants in Ireland (ICAI) as an all-Ireland body formed in the context of political and religious upheaval. It seeks to explore the motives for the north-south accounting...

One response of the imperial government in London to the Irish Famine (1845-1849) was to initiate a scheme of public works underpinned by relief payments based on task work. This policy was informed by a determination to improve the 'moral habits' of the native Irish in relation to work. To...