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The Strathprints institutional repository is a digital archive of University of Strathclyde research outputs.

Strathprints serves world leading Open Access research by the University of Strathclyde, including research by the Strathclyde Institute of Pharmacy and Biomedical Sciences (SIPBS), where research centres such as the Industrial Biotechnology Innovation Centre (IBioIC), the Cancer Research UK Formulation Unit, SeaBioTech and the Centre for Biophotonics are based.

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From Taylorism to Ms Taylor: the transformation of the accounting craft

Cooper, C. and Taylor, P. (2000) From Taylorism to Ms Taylor: the transformation of the accounting craft. Accounting, Organizations and Society, 25 (6). pp. 555-578. ISSN 0361-3682

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Abstract

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.