... on a priori and empirical grounds; accountants behaved no differently to other business classes and have probably not enhanced their social status since the formation of their societies. Originality/value The paper offers, in the case of accountancy, one of the few critiques of the accepted model...

... in the last half of the nineteenth century and has been researched by accounting historians from the perspective of the occupational class of accountants (i.e. using the variable of occupation to investigate social status). For example, Walker (2002) examines the occupational status of accountants in three...