The emergence of mandatory continuing professional education at
the Institute of Certified Public Accountants in Ireland
Murphy, BrídORCID: 0000-0001-9134-1107 and Quinn, MartinORCID: 0000-0002-7753-8218
(2018)
The emergence of mandatory continuing professional education at
the Institute of Certified Public Accountants in Ireland.
Accounting History, 23
(1-2).
pp. 93-116.
ISSN 1749-3374
This paper explores the emergence of mandatory Continuing Professional Education (CPE) at The Institute of Certified Public Accountants in Ireland (hereafter CPA Ireland). While a relatively recent phenomenon within the accounting profession, mandatory CPE is an essential component of on-going education for accounting professionals. Mandatory CPE was not required of accountants until 1stJanuary 2006, following 2004 International Federation of Accountants (IFAC) guidance. However, bye-laws of accounting bodies in the United Kingdom and Ireland referred to CPE since the 1970s as a recommendation, not a mandatory requirement. CPA Ireland instigated such a mandatory CPE system effective 1st January 1993, many years before the 2004 IFAC guidance and nearly a decade before most other professional accounting bodies in the United Kingdom and Ireland. This paper explores the historical emergence of this mandatory CPE system through a neo-institutional approach. The evidence suggests that some institutional contradictions arose, mainly around misaligned interests (growth versus survival) and legitimacy (as a professional accounting body). From these contradictions, institutional change from within emerged – and a key component of this change was mandatory CPE.
Metadata
Item Type:
Article (Published)
Refereed:
Yes
Uncontrolled Keywords:
Continuing Professional Education; Accounting Education; Professional Body; Institutionalism