The power of “independence”: defending and extending the jurisdiction of accounting in the United Kingdom

摘要: Abstract Accountants are part of what Abbott describes as “the system professions”. Within this system, each professional group strives to defend and expand its area jurisdiction in competition with rival professions. However, challenges the accountancy profession do not necessarily come only from those who seek occupy territory. Challenges also journalists, academics, politicians others have no desire territory accountants but can nevertheless advance some competing discourses that may disrupt weaken profession's capacity secure domain. The paper argues process defining, defending extending jurisdiction, attaches considerable importance image “independence”. Drawing upon evidence provided three case studies relating events 1970s, 1980s early 1990s, is shown taken a number initiatives reinforce “image”. In efforts neutralize discredit aura independence, has developed deployed variety tactics. These include revising ethical guidelines, refining disciplinary arrangements, well by mobilizing other agencies, including state, politicians, media, accounting etc., support claims. society marked numerous social divisions, position ward off all challengers. Nevertheless use such tactics, it argued seeks threats self-regulation redefine terrain on which combats