Description
The history of professionally quali®ed accountants and their regulatory processes command considerable attention
in the academic accounting literature. In contrast, ``non-quali®ed'', clerical employees have been virtually excluded
from serious accounting research. This paper aims to overcome this serious de®ciency in the academic literature. The
framework used in the paper to analyse the work practices of accounting clerks draws strongly on the theoretical
foundations of Marx and subsequent development by Braverman.
doc_850128262.pdf
The history of professionally quali®ed accountants and their regulatory processes command considerable attention
in the academic accounting literature. In contrast, ``non-quali®ed'', clerical employees have been virtually excluded
from serious accounting research. This paper aims to overcome this serious de®ciency in the academic literature. The
framework used in the paper to analyse the work practices of accounting clerks draws strongly on the theoretical
foundations of Marx and subsequent development by Braverman.
doc_850128262.pdf