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‘No French, no more’ : language-based exclusion in North America's first professional accounting association, 1879–1927
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Spence, Crawford and Brivot, Marion (2011) ‘No French, no more’ : language-based exclusion in North America's first professional accounting association, 1879–1927. Accounting History Review, Volume 21 (Number 2). pp. 163-184. doi:10.1080/21552851.2011.581839 ISSN 2155-2851.
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Official URL: http://dx.doi.org/10.1080/21552851.2011.581839
Abstract
This paper draws on Bourdieu's sociolinguistic theory to interpret the overrepresentation of Anglophone accountants vis-à-vis Francophone comptables in the formative years of North America's first professional accounting association. In a linguistic market, where English was taken for granted as the official language of commerce, we find that the founding members of the Association of Accountants in Montreal (AAM) possessed a ‘distinctive’ cultural and linguistic habitus. We observe that the AAM enacted for many years a number of exclusion strategies to effectively limit its admittance of Francophone compatibles who possessed a different cultural and linguistic habitus. When the AAM eventually did explicitly embrace Francophone memberships, this was in order to counter the threat of a rival accounting designation.
Item Type: | Journal Article | ||||
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Divisions: | Faculty of Social Sciences > Warwick Business School > Accounting Faculty of Social Sciences > Warwick Business School |
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Journal or Publication Title: | Accounting History Review | ||||
Publisher: | Routledge | ||||
ISSN: | 2155-2851 | ||||
Official Date: | 2011 | ||||
Dates: |
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Volume: | Volume 21 | ||||
Number: | Number 2 | ||||
Page Range: | pp. 163-184 | ||||
DOI: | 10.1080/21552851.2011.581839 | ||||
Status: | Peer Reviewed | ||||
Publication Status: | Published | ||||
Access rights to Published version: | Restricted or Subscription Access |
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