Professionalisation, Power and Empire: Accountancy in British India, 1913–1932

In most non-white British colonies, the professionalisation process did not begin until political independence had been achieved and a path established to accomplish the indigenisation of national institutions. However, the case of India stands out as the only such colony in which Indian accountants were already in practice and the professionalisation process was already in train well before independence was achieved in 1947. This study examines key developments in the professionalisation of accountancy in British India from 1913 to 1932. Through the examination of archival data, the study explores the complexity of engagement between actors in the accounting field in this period in relation to the promulgation of audit legislation. Drawing on Bourdieu’s work, the study focusses on what was at stake for each group in the accounting field and draws attention to the power differentials that contributed to the acquiescence of Indian practitioners as they navigated the new regulations for auditors imposed by the British Government of India.