Reversing exclusion: The Africanisation of accountancy in Kenya, 1963-1970

Critical Perspectives on Accounting

Volumn 18, Issue 7, 2007, Pages 831-872

  Sian, S ^a  

^a CARDIFF UNIVERSITY   (United Kingdom)

Author keywords

Accountancy; Affirmative action; Africanisation; Education and training; Kenya; Reversing exclusion

Indexed keywords

EID: 34548381300     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2006.05.005     Document Type: Article

References (75)

1. Abbott A. The system of the professions (1988), University of Chicago Press, London
2. Adam K. The politics of redress: South African style affirmative action. The Journal of Modern African Studies 35 2 (1997) 231-249
3. Adu AL. Report of the Committee of Review into The Kenya Institute of Administration, Government Publisher, Kenya (Ref: 723-600-3/65); 1964.
4. Anderson-Gough F., Grey C., and Robson K. Making up accountants: the organizational and professional socialization of trainee chartered accountants (1998), Ashgate Publishing Ltd.
5. Annisette M. Imperialism and the professions: a case study of the development of the Institute of Chartered Accountants of Trinidad and Tobago. Unpublished Ph.D. Thesis. University of Manchester; 1996.
6. Annisette M. Importing accounting: the case of Trinidad and Tobago. Accounting Business and Financial History 9 1 (1999) 103-133
7. Annisette M. Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago. Accounting, Organisations and Society 25 7 (2000) 631-659
8. Annisette M. The colour of accountancy: examining the salience of race in a professionalisation project. Accounting, Organisations and Society 28 7/8 (2003) 639-674
9. Bakre O.M. First attempt at localising imperial accountancy: the case of the Institute of Chartered Accountants of Jamaica (1950s-1970s). Critical Perspectives on Accounting 16 8 (2005) 995-1018
10. Bayles M.D. Reparations to wronged groups. In Cahn S: The affirmative action debate (2002), Routledge
11. Beauchamp T.L. In defense of affirmative action. Journal of Ethics 2 (1998) 143-158
12. Bergmann B. In defense of affirmative action (1996), Harper Collins, New York
13. Burrage M., Jarausch K., and Siegrist H. Actor-based framework for studying professions. In Torstendahl R, Burrage M: Professions in theory and history: rethinking the study of the professions (1990), Sage Publications
14. Cable V. Whither Kenyan emigrants? Young Fabian, Pamphlet 18; 1969.
15. Caramanis C. The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'. Accounting, Organisations and Society 27 4/5 (2002) 379-408
16. Chaderton R., and Taylor P. The accounting systems of the Caribbean. Research in Third World Accounting 2 (1993) 45-66
17. Chua W., and Poullaos C. Rethinking the profession-state dynamic: the Victorian chartered attempt. Accounting, Organisations and Society 18 7/8 (1993) 691-782
18. Chua W., and Poullaos C. The dynamics of 'closure' amidst the construction of market, profession, empire and nationhood: an historical analysis of an Australian accounting association, 1886-1903. Accounting Organisations and Society 23 2 (1998) 155-187
19. Cohen C. Who are equals? In Cahn S: The affirmative action debate (2002), Routledge
20. Cowan J.L. Inverse discrimination. In Cahn S: The affirmative action debate (2002), Routledge
21. Crosby F., and Clayton S. Affirmative action: psychological contributions to policy. Analyses of Social Issues and Public Policy 1 1 (2001) 71-87
22. D'Souza J.S. Training of accountants for the Kenya Civil Service. The Journal of the Kenya Institute of Administration 2 (1971) 8-13
23. Dworkin R. Bakke's case: are quotas unfair? In Cahn S: The affirmative action debate (2002), Routledge
24. Edwards J. When race counts: the morality of racial preference in Britain and America (1995), Routledge, London and New York
25. Enthoven AJH. An evaluation of the accountancy systems, developments and requirements in Africa, Ford Foundation Report; 1975.
26. Gatheru R.M. Kenya: from colonisation to independence, 1888-1970 (2005), McFarland & Company, Inc.
27. Gethenji J.A. Kenyanisation and Management. East African Management Journal 3 1 (1968) 13-15
28. Ghai D.P., and Ghai Y.P. Asians in East Africa: problems and prospects. The Journal of Modern African Studies 3 1 (1965) 35-51
29. Gitau E. Speech by the Secretary and Chief Executive (of KASNEB) to the members of the Association of Business Studies Students (ABSS) of the University of Nairobi on April 8, 1999.
30. Hammond T. From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988. Accounting Organisations and Society 22 1 (1997) 29-58
31. Hammond T. A white-collar profession: African American certified public accountants since 1921 (2002), University of North Carolina Press, Chapel Hill and London
32. Hammond T, Clayton B, Arnold P., 2006. The role of multinationals in the transition from apartheid: Black employment in the South African accounting industry, 1976-2000. Working paper, Boston College.
33. Hammond T., and Streeter D. Overcoming barriers: early African-American certified public accountants. Accounting, Organisations and Society 19 3 (1994) 271-288
34. Himbara D. Kenyan capitalists, the State and development (1994), Lynne Rienner Publishers, London
35. Holtham G., and Hazlewood A. Aid and Inequality in Kenya. British development assistance to Kenya (1976), Croon Helm, London
36. Hoogvelt A. Globalization and the postcolonial world (2001), Palgrave
37. Johnson T. The state and the professions: peculiarities of the British. In: Giddens A., and Mackenzie G. (Eds). Social class and the division of labour (1982), Cambridge University Press
38. Johnson T.J. Imperialism and the professions: notes on the development of professional occupations in Britain's colonies and the New States. Sociological Review Monograph 20 (1973) 281-309
39. Langdon S.W. Multicultural corporations in the political economy of Kenya (1981), The Macmillan Press Ltd., London
40. Larson M.S. In the matter of experts and professionals or how impossible it is to leave nothing unsaid. In Torstendahl R, Burrage M: The formation of professions: knowledge, state and strategy (1990), Sage Publications
41. Leys C. Underdevelopment in Kenya (1975), East African Educational Publishers, Nairobi
42. Loft A. Towards a critical understanding of accounting: the case of cost accounting in the U.K. 1914-1925. Accounting, Organisations and Society 11 2 (1986) 137-169
43. Macdonald K. Social closure and occupational registration. Sociology 19 4 (1985) 541-556
44. McFarlin D.B., Coster E.A., and Mogale-Pretorius C. South African management development in the twenty-first century: moving towards an Africanised model. Journal of Management 18 1 (1999) 63-78
45. McNicholas P., Humphries M., and Gallhofer S. Maintaining the empire: Maori women's experiences in the accountancy profession. Critical Perspectives on Accounting 15 (2004) 57-93
46. Miller P. On the interrelations between accounting and the state. Accounting, Organisations and Society 15 4 (1990) 315-338
47. Muller M.S. The national policy of Kenyanisation of trade: its impact on a town in Kenya. Canadian Journal of African Studies 15 2 (1981)
48. Nzomo N. Education for executive jobs: a study in occupational Kenyanisation indigenisation (1978), Kenya Literature Bureau
49. Odhiambo E.S.A., and Wanyande P. History and government of Kenya (1989), Longman, Kenya
50. Ogot B.A., and Ochieng W.R. Decolonisation and independence in Kenya: 1940-1993 (1995), James Currey, London
51. Portwood D., and Fielding A. Privilege and the professions. Sociological Review 29 4 (1981) 749-773
52. Ramirez C. Understanding social closure in its cultural context: accounting practitioners in France (1920-1939). Accounting, Organisations and Society 26 4/5 (2001) 391-418
53. Richardson A.J. Social closure in dynamic markets: the incomplete professional project in accountancy. Critical Perspectives on Accounting 8 (1996) 635-653
54. Rothchild D. Ethnic inequalities in Kenya. The Journal of Modern African Studies 7 4 (1969) 689-711
55. Rothchild D. Kenya's Africanisation Progamme: priorities of development and equity. The American Political Science Review 64 3 (1970) 737-753
56. Rothchild D. Racial Bargaining in Independent Kenya: a study of minorities and decolonisation (1973), Oxford University Press, London/New York/Nairobi
57. Saks M. Removing the blinkers? A critique of recent contributions to the sociology of professions. Sociological Review 31 1 (1983) 1-21
58. Sher G. Justifying reverse discrimination. In Cahn S: The affirmative action debate (2002), Routledge
59. Sian S. Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project. Accounting, Organisations and Society 31 3 (2006) 295-322
60. Sikka P., and Willmott H. The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom. Accounting, Organisations and Society 20 6 (1995) 547-581
61. Silcock T.H. Professional structure in South East Asia (1977), The Australian National University
62. Simmance A.F.J. Training in Africa today. Administration in Kenya. The Journal of the Kenya Institute of Administration 1 (1965) 8-13
63. Singer M., and Lange C. Preferential hiring: a managerial viewpoint. Journal of Managerial Psychology 9 1 (1994) 17-21
64. Susela S.D. Interests and accounting standard setting in Malaysia. Accounting, Auditing and Accountability Journal 12 3 (1999) 358-387
65. Swainson N. The development of corporate capitalism in Kenya 1918-77 (1980), Heinneman, London
66. Taylor P. Reverse discrimination and compensatory justice. In Cahn S: The affirmative action debate (2002), Routledge
67. Torstendahl R. Essential properties, strategic aims and historical development: three approaches to theories of professionalism. In Torstendahl R, Burrage M: Professions in theory and history: rethinking the study of the professions (1990), Sage Publications
68. Uche C.U. Professional accounting development in Nigeria: threats from the inside and outside. Accounting, Organisations and Society 27 4/5 (2002) 471-496
69. Van Jaarsveld I.L. Affirmative action: a comparison between South Africa and the United States. Managerial Law 42 6 (2000) 1-48
70. Walker S.P. Introduction, ABFH Special Issue. Accounting, Business and Financial History 9 1 (1999) 1-6
71. Walker S.P., and Shackleton K. Corporatism and structural change in the British accountancy profession, 1930-1957. Accounting, Organisations and Society 20 6 (1995) 467-503
72. Walker S.P., and Shackleton K. A ring fence for the profession: advancing the closure of British accountancy. Accounting, Auditing and Accountability Journal 11 1 (1998) 34-71
73. Wallace R.S.O. Growing pains of an indigenous accountancy profession: the Nigerian experience. Accounting Business and Financial History 2 1 (1992) 25-51
74. Willmott H. Organising the profession: a theoretical and historical examination of the development of the major accountancy bodies in the U.K. Accounting, Organisations and Society 11 6 (1986) 555-580
75. Yapa P.W.S. Professional accounting environment in Brunei. Accounting, Auditing and Accountability Journal 12 3 (1999) 328-339