Doctoral thesis of Philosophy: Failure to unify the Australian accounting profession: the case of four unsuccessful merger attempts, late 1960s to late 1990s

The study "Failure to unify the Australian accounting profession: the case of four unsuccessful merger attempts, late 1960s to late 1990s" examines the four unsuccessful attempts from the late 1960s to the late 1990s to merge the two main professional accounting associations in Australia: the Australian Society of Accountants (the Society) and the Institute of Chartered Accountants in Australia (the Institute). Primary data from public archives and oral history interviews, supplemented by relevant secondary sources, are drawn upon to explain the failures of each of the proposed mergers and consider their implications.