Entry routes into Institute of Chartered Accountants on Scotland training: status versus sustainability.
Gammie, Elizabeth Black Anderson
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GAMMIE, E., ALLISON, M. and MATSON, M. 2018. Entry routes into Institute of Chartered Accountants on Scotland training: status versus sustainability. Accounting history [online], 23(1/2), pages 14-43. Available from: https://doi.org/10.1177/1032373217706774/1032373217706774
Education plays a pivotal role in establishing the elite status of a profession. This paper sets out to understand the role of social and political influences in the determination of entry routes to professional accounting training with the Institute of Chartered Accountants of Scotland (ICAS). The paper charts the development of various entry routes which converted ICAS from an Institute with few graduate entrants in the mid-1950s to an Institute with almost 100% graduate entrants today.