Mutual self interest -- A unifying force; The dominance of societal closure over social background in the early professional accounting bodies

This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow chartered accountants\u27 societies. In spite of the differences that existed both in the work undertaken by and the social differences between the two groups, they responded jointly to any outside threat to their professional body