Scottish chartered accountants: internal and external political relationships, 1853‐1916

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Abstract
Discusses the histories of the first 60 years of the three societies of Scottish chartered accountants and suggests that their relationships were based on consultation, agreement and pursuance of joint policies. Examines the original records and hitherto unreported materials which reveal that there was significant stress and tension among the societies and with the political and administrative authorities. Makes clear that the Edinburgh society exercised dominance, despite the existence of schisms within its own membership which are not discernible from its official records, which were maintained on a highly selective basis. Towards the end of the nineteenth century, the Glasgow and Aberdeen societies began to challenge the Edinburgh dominance and proposed the implementation of new institutional structures, which created eventually a more unified profession in Scotland. The Glasgow and Aberdeen initiatives were motivated by exogenous pressures, which ultimately the Edinburgh society was unable to resist.