Rethinking the profession-state dynamic: the case of the Victorian Charter attempt, 1885-1906

The failed attempt of a group of Australian accountants to obtain a Royal Charter at the turn of the century provides an ideal case study by which to better examine the sociology of the professions and the the historical role of the state in the professionalization of accountants. Known as the Victorian Charter attempt, this bid by a colonial group of accountants to establish a professional body independent of UK-based accounting groups took place in 1904 and was finally rejected in 1906. A historical analysis of the time prior to the Charter attempt (1885-1903) reveals manifold insights into the shifting constraints placed upon the major players in the accounting associations and the government bodies, which eventually were responsible for the fate of the Charter attempt.