Abstract

Purpose – The purpose of this paper is to investigate the emergence and endurance of the Institute of Chartered Accountants in Ireland (ICAI) as an all‐Ireland body formed in the context of political and religious upheaval. It seeks to explore the motives for the north‐south accounting alliance and the strategies adopted by the institute to negotiate the destructive and divisive forces of the wider socio‐political environment.Design/methodology/approach – A multitude of archival material is used to reconstruct the post‐formation activities of the ICAI. Sources were drawn from: the ICAI archive in Dublin: Minute Books 1 and 2 covering the period from 1888 to 1921, Annual Reports, 1888‐1922; minute books of other contemporary English accountancy bodies; contemporary professional press and census records stored at the National Library of Ireland in Dublin and the Public Records Office of Northern Ireland in Belfast.Findings – The early ICAI was an overwhelmingly Protestant/Unionist dominated body seeking to ...

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