The history of professionally qualified accountants and their regulatory processes command considerable attention in the academic accounting literature. In contrast, "non-qualified", clerical employees have been virtually excluded from serious accounting research. This paper aims to overcome this serious deficiency in the academic literature. The framework used in the paper to analyse the work practices of accounting clerks draws strongly on the theoretical foundations of Marx and subsequent development by Braverman. We will show that the majority of work experience in the accounting industry is one of deskilling according to Tayloristic "Scientific Management" principles.
Cooper, C., Taylor, P., McIntosh, N. (Ed.), & Hopper, T. (Ed.) (2000). From Taylorism to Ms Taylor: the transformation of the accounting craft. Accounting, Organizations and Society, 25(6), 555-578. https://doi.org/10.1016/S0361-3682(99)00052-5