Abstract
By locating professionalisation within the wider context of imperialism, this paper seeks to understand and explain the dominance of the British-based Association of Chartered Certified Accountants (ACCA) in the education and certification of professional accountants in Trinidad and Tobago (T&T) — an erstwhile British colony. The paper illustrates how the interests of a UK-based accountancy institution intermeshed with those of the local accounting elite to subvert the nationalistic goal of indigenizing accountancy training in T&T. This intermeshing of the indigenous and the external constitutes the ‘internal logic of imperialism’ [Galtung, J. (1971). A structural theory of imperialism. Journal of Peace Research, 81–117] and is the source of its perpetuation after empire.
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