Reluctant ally: The development of statutory regulation of the accountancy profession in South Africa, 1904–1951
Bibliographic record
Abstract
Accountants in South Africa established professional organizations to protect and promote the profession in the rapidly growing business environment after the discovery of diamonds and gold in the last quarter of the nineteenth century. This article investigates the development of the statutory regulatory environment of the accounting profession, which gradually emerged alongside the profession’s own structures. The growth of the South African economy created a rising demand for professional accountants, and large numbers of accountants from Britain emigrated to South Africa (or to the former colonies under British control, which later formed the Union of South Africa in 1910). Professional regulation remained a professional concern until the 1951 Act which established the Public Accountants and Auditors Board. The article extends the existing literature on the state–profession nexus by explaining the circumstances leading to proactive intervention of the state and the intersection of the state’s public interest responsibility and the closure attempts of the profession.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.010 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.006 | 0.011 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.000 | 0.003 |
| Research integrity | 0.002 | 0.003 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".