Accounting and the soul of the middle class: Gustav Freytag's 'Soll und Haben.'

Article Abstract:

The 1855 novel 'Soll und Haben' by Gustav Freytag is examined with particular focus on how it reflects the importance of the accounting profession for Germany's middle class in the 19th century. The book disregards the distinction between business and personal life of its characters and unabashedly combines accounting and romance. The story revolves around Anton, an apprentice to the merchant Schoeter who is in love with Schoeter's sister, Sabine. Sabine shows the books of his brother's company to Anton to indicate that he is now accepted in the company and that they can now get married. Anton shows his integrity as a merchant by refusing to look at the books and insisting that only a company's owner should have access to its books. 'Soll und Haben' has been praised for its realism and its absence of 'unfairness' and 'tendentiousness.'

Accounting, Portrayals, Criticism and interpretation, Merchants, Soll und Haben (Book)

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Profit sharing in Australian Big 6 accounting firms: an exploratory study

Article Abstract:

The organizational structures of the six biggest accounting firms in Australia and the profit-sharing programs offered in their Melbourne offices were examined. The Big Six comprises Arthur Andersen, Coopers & Lybrand, Deloitte Touche Tohmatsu, Ernst & Young, KMPG and Price Waterhouse. The study focused on the distribution of profits between partners in these organizations, the organizational settings in which profit sharing takes place and the motivation for preferring a particular profit-sharing arrangement over another. The findings provide support for the 'portfolio' and agency interpretations of partnerships. They also show marked differences between firms in the ranges of profit shares given to established partners, although these partners expected a remuneration range of 2.0.

Research, Australia, Compensation and benefits, Compensation management, Accounting firms, Accounting services, Profit sharing

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The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: an historical analysis of an Australian accounting association, 1886-1903

Article Abstract:

The cross-border professionalization programs of accountants were analyzed using Max Weber's class-status-party model. Specifically, the study focused on the activities of the Incorporated Institute of Accountants in Victoria between 1886 and 1903 to determine whether associations seek and attain various degrees of market domination over different occupational dimensions at different periods. It was found that the association's concept of monopolistic closure was not precise and that excluding competitors to professionalize its ranks was ineffective. In fact, non-practicing members of the organization could not be excluded from the proposed register. Furthermore, the association's activities were influenced by imperial discourses and institutions.

Professional Organizations, Professional Membership Assns, Associations, Accountants, Professional associations

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