Doctoral thesis of Philosophy: An examination of the emergence and development of the acounting profession in developing countries: the case of Sri Lanka

This is an empirical investigation into the development of the accounting profession in Sri Lanka in the post-independence era. Taking the Institute of Chartered Accountants of Sri Lanka (ICASL) as a case, the study researches the accounting professionalization process during the past five decades (1959-2010). Thus, the study focuses on the struggles and interactions between competing groups and organisations within the accounting profession. The theoretical framework is drawn from the sociology of the professions and it is concerned with ‘class-based occupational closure’ in the accounting profession; this restricted entry and closed off opportunities for entry into the market by locally qualified registered accountants and later by the graduates of local universities from 1959 to 2010.