“Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940

Lancaster, Jonathan Charles Swinburne

Title: “Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940
Creator: Lancaster, Jonathan Charles Swinburne
Subject: Public Accountants' and Auditors' Board (South Africa)
Subject: Accounting -- Law and legislation -- South Africa
Subject: Accounting -- South Africa -- History
Subject: Accounting -- Standards -- South Africa
Subject: South Africa -- Economic conditions -- 1918-1961
Subject: South Africa -- Politics and government -- 1909-1948
Date Issued: 2014
Date: 2014
Type: Thesis
Type: Doctoral
Type: PhD
Identifier: vital:922
Identifier: http://hdl.handle.net/10962/d1020876
Description: This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.
Format: 508 leaves
Format: pdf
Publisher: Rhodes University
Publisher: Faculty of Commerce, Accounting
Language: English
Rights: Lancaster, Jonathan Charles Swinburne

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