Purpose: The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal (AAAJ); and second, more generally to review research on this topic post-1999. Design/methodology/approach:...

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities. Design/methodology/approach – The approach was a historical analysis of the colonial political and economic...

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities. Design/methodology/approach – The approach was a historical analysis of the colonial political and economic...