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A Bourdieusian perspective on the cartography of professional

accountancy in colonial India, 1913 to 1932

Abstract

Recently, there has been considerable interest in the professionalisation of accounting within

the British Empire, in both settler and non-settler states, where very different trajectories of

professionalisation have been seen. Much of the research on non-settler states explores

accounting professionalisation in the post-independence period. This paper contributes to the

literature by exploring the professionalisation of accounting in India pre-independence in the

period 1913 to 1932. The paper applies Bourdieu’s concepts of social capital, symbolic capital

and symbolic violence to explore the promulgation of regulations on auditor certificates,

registration of auditors and the establishment of an Indian Accountancy Board.

1. Introduction

There is now a considerable body of historical and critical research accounting research

examining professionalization trajectories in various geographical settings (other than Anglo-

Saxon locales) and time periods,1 in which scholars of diverse heritage have adopted a variety

of theoretical positions and deployed pioneering and innovative methodologies (see Napier

2006). Such studies are important because they seek to understand “how and why accountants

have become a powerful social and economic force in society….why they have been imbued

1 Non-Anglo-Saxon contributions include: China (Yee, 2012); Brazil (Agrizzi and Sian, 2015); Belgium

(De Beelde, 2002); France (Ramirez, 2001); Greece (Caramanis, 1999 and 2002); Italy (Quattrone,

2004); Spain (Carmona, Ezzamel, & Gutie´rrez, 2002); Sweden (Larsson, 2005); Philippines (Dyball

et al., 2007).

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with such influence and status” (Cooper and Robson, 2006, p.416) and help to shape our

understanding of society in these diverse locales. A significant thread within this body of

knowledge has been the development of professional accountancy in relation to the British

Empire. The Accountancy and Empire2 literature includes a variety of contributions examining

the rise of professional accountancy in various outposts of the British Empire (Annisette, 2003;

Bakre, 2005; Sian, 2006, 2011; Susela, 2010; Uche, 2002; Yapa, 2010). Historical studies of

professionalization and imperialism are important in helping to understand the role of the

profession in the path to independence and nationhood in these locations and also to follow the

historical flow and exchange of technical accounting knowledge across international borders

(Cooper and Robson, 2006).

In this study we offer an exploration of the development of Indian accountancy by highlighting

the interactions between the Government, British professional accounting bodies and British

and Indian accountants with respect to changes in accounting and auditing regulations in India

during the period 1913 to 1932. The period is important because we are able to identify several

significant events relating to the professionalization of accountancy. Firstly, the Indian

Companies Act 1913 introduced a requirement for auditors to obtain certificates from local

state governments before being able to practice in India. Secondly, local professional

qualifications were introduced (the GDA, Government Diploma in Accountancy). Thirdly, the

Companies Act 1913 was amended by the Companies Amendment Act 1930 to centralise

powers over auditors’ certificates. The Companies Amendment Act 1930 also heralded the

establishment of a Register of Accountants and the Indian Accountancy Board (IAB) to

2 In addition to publications in the mainstream and specialist accounting journals, see also Accountancy

and Empire: The British legacy of Professional Organisation (Poullaos and Sian, 2010), which includes

contributions on: Nigeria (Uche); Kenya (Sian); India (Verma); self-governing dominions (Poullaos);

Canada (Richardson); Sri Lanka (Yapa); Jamaica (Bakre); Trinidad and Tobago (Annisette); Malaysia

(Susela).

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administer the Register in 1932. Finally, the period coincides with significant changes on

the political front and witnessed resistance and a rise in political nationalism, discussed further

in section 2. The case of India is particularly interesting because it is one of the very few

colonised nations that had an indigenised accounting profession in the pre-independence period

(Kapadia, 1972, Sian and Verma, 2020). India was, therefore, home not only to Indians with

local accountancy qualifications (the GDA, Government Diploma in Accountancy) but also

both British and Indian members affiliated to various British professional accounting bodies

(Sian and Verma, 2020).

This is an archival-based study and data for the research was drawn from several locations: the

British Library, the ICAEW library in Moorgate, the London Metropolitan Archives in London

and the National Archives of India and Parliamentary Library in New Delhi. The data includes

correspondence between British and Indian accounting professionals and other key

stakeholders with various state institutions governing India as well as Government reports,

memorandum and minutes relating to accountancy in India. Legislative reports and

parliamentary debates have also been reviewed as have Indian and British professional

accounting journals such as The Indian Accountant and The Accountant.

We make a contribution to the accounting-related professionalisation literature by offering a

cartography of the professionalization trajectory in imperial India, locating the developments

within the wider economic and political context. In so doing, we also build upon the extant

accounting and India related literature, which pertains to professionalisation in both the

colonial (Sian and Verma, 2020) and the post-independence period (Verma and Gray 2006,

2009, Verma 2010, Verma, 2015) and, in so doing, we also respond to calls for more detailed

examinations of the profession-state axis with a cross border ‘imperial’ aspect (Poullaos, 2016).

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We have examined archival data relating to the events described above and note that the

outcome of these developments was a professional structure that elevated those with British

qualifications. Our question, therefore, is why might this be the case when Indian professionals

were a constituent part of the negotiations. Much of the extant literature depicting cross-border

imperial battles over professional designations has highlighted the role of the ICAEW as an

“imperial ‘CA’ watchdog” that laid claim to the only “true charter”, that is one that was granted

by the King of England (Chua and Poullaos, 2002). To help us to further our understanding,

we adopt a Bourdieusian perspective to elaborate on this theme and examine the role of the

British professional associations who were motivated to intervene on behalf of their members

in India, supported by the Government in India.

The remainder of the paper is organised as follows. We firstly present an outline of the

historical, economic and political environment to offer context for the period covered by the

study. This is followed by an overview of the theoretical approach employed in this study and

an analysis of relevant prior literature. Drawing upon the archival data, we then present a

process-based analysis of the introduction of auditors’ certificate rules, registration of

accountants and the establishment of the IAB employing a Bourdieusian perspective. Finally,

we offer some conclusions and potential areas of future research.

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2. The Economic and Political context of India

Britain took over formal governance of India from the East India Company in 18583. The

British Parliament passed the Government of India Act 1858 establishing a Secretary of State

for India who held full responsibility for the government and revenues of India. A Council of

India was established at Whitehall to advise the Secretary of State for India on all Indian issues

especially those concerning finance (Kulke and Rothermund, 1990, Wolpert, 1997).

In India, a Governor General (who also held the title of Viceroy) was appointed as the head of

the British Government in India. The Governor General of India was responsible to the

Secretary of State for India and the British Parliament and took over as head of the East India

Company’s Council, renaming it the Imperial Legislative Council. The members of this

council were nominated by the Governor General (ibid).

During the British rule of India, the Secretary of State for India and the British cabinet were

primarily interested in three main areas: that India should be retained as a market for British

exports, that the Indian army should be kept available for the imperial cause and that adequate

revenue should be available to pay remittances to Britain to cover home charges and interest

on guaranteed debt bonds (Tomlinson, 1979).

These very much constrained and dictated the actions of the Governor General and the British

Government of India. Revenues raised in India needed to cover the above commitments as

3 Both direct and indirect rule was seen within British India. India was broadly divided into two sets

of territories, one under direct British rule and the other under suzerainty of the British Crown. The

latter was used mainly for princely states where relations between the British and each princely state

were regulated by individual treaties and varied widely with some states having complete internal

self-government and others being subject to significant control in their internal affairs.

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well as dealing with local demands and initiatives with imperial remittances taking primary

importance (ibid).

Post-world war one, India’s role from being, primarily, though not exclusively, a supplier of

raw materials, industrial outputs and foodstuffs and as a market for exports of capital and mass

produced consumer and capital goods (Tomlinson, 1979, Kulke and Rothermund, 1990,

Wolpert, 1997) started to change.

Whilst the, imperial commitments remained of paramount importance, particularly in times of

crisis for example during depressions in 1920-22 and in 1929-1933, The British Government

of India responded, to some extent, to criticisms that economic and other policies, needed to

be more tailored to dealing with local issues and not just to British imperial interests. An

example of this relates to the issue of tariffs in India. The Indian fiscal commission of 1922

recommended tariff protection for some Indian industries and proposed that a tariff board be

set up to hear specific cases and make non-binding recommendations. However, these

proposals were not supported by the British Government who considered that this might

adversely impact the interests of British producers, for example the cotton producers of

Lancashire. Recognising that some changes needed to be introduced in response to local

demands, the British Government of India accepted the proposal to establish a tariff board in

India and to some increase in tariffs within India. The tariff board was established as an ad

hoc, semi-official body rather than permanent and independent and could only act after referral

from the Government of India’s Commerce Department which ensured that, in practice, British

interests were favoured (ibid).

This general trend was also reflected in the 1920’s and 1930’s, in relation to capital for example

there was some movement away from investing through managing agencies to direct

investment by British manufacturing firms in Indian subsidiaries. Indeed over the period,

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greater links were forged between some British and Indian businesses and, in some cases,

British businessmen began to realise that they might have more in common with Indian

businessmen than the Government of India. However whilst some links were forged, the power

seems to have been retained by British firms and is reflective of the power retained by the

British political and administrative services. There was little interest in attracting Indian capital

or allowing Indians to have a significant say on boards with control firmly remaining in British

hands but with some move towards limited representation of Indians within some businesses

(Tomlinson, 1979; Misra,1999).

In terms of constitutional changes, the First World War led to constitutional reform based on a

joint report written by Governor General Lord Chelmsford and the Secretary of State, Edwin

Montagu which led to the Government of India Act 1919. The 1919 Act set up a system based

on dyarchy with provincial administrations in which Indian ministers were responsible to

elected legislatures and who had control over some Government departments but with the

Government of India retaining control of key departments at the centre. A bicameral system

was set up at the centre – with the imperial legislative assembly (now known as the central

legislative assembly) becoming the lower house and a Council of State reviewing legislation

passed by the imperial (central) legislative assembly. The Governor General continued to

retain powers of overrule in relation to all legislation (Tomlinson, 1979, Kulke and

Rothermund, 1990, Wolpert, 1997). This constitutional change too reflects the pattern of some

response to local demands but with British interests taking priority.

During the period of British rule, the Indian National Congress, which had been established in

1885, emerged as the leading opposition party in India. Key figures within the Indian Congress

party were Nehru and Gandhi, who both played influential roles. Early grievances were the

lack of admission of Indians into the Indian civil service. This was limited by the age being set

at 19 for sitting the civil service entrance exams which were only held in UK. In addition greater

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opportunities for senior roles in the army for Indians was called for. More Indian involvement

in the governance and institutions of their country and the call for dominion status which

changed during our period to full independence too were important opposition issues (Kulke

and Rothermund, 1990, Wolpert, 1997).

The British responded, to a certain extent, towards these in the 1920’s by granting some liberal

reforms. For example, in the 1920’s simultaneous examinations for the Indian Civil Service

were held in London and New Delhi for the first time and Indians were admitted to military

officer training. However, although constitutional reform was enacted in 1919 and some

concessions in relation to the civil service and the military were instituted, this was combined

with the introduction of harsh, and repressive sedition laws, in 1919, as recommended by the

Rowlatt committee in 1918. This had been appointed by the Government of India to investigate

what was termed “seditious conspiracy” and led to the Rowlatt Acts which reduced

constitutional rights for Indians and which were harshly implemented. Military action too

stoked nationalistic fervour for example British troops commanded by General Reginald Dyer

fired on demonstrators in Amritsar in 1919 and Government troops suppressed various Muslim

rebellions in Madras in 1922. These actions led to Indian resistance for examples Gandhi called

for passive resistance in February 1919, protests and riots by Indian nationalists in Delhi and

Punjab in 1919, the establishment of the Hindustan Republican Association (HRA) in Kanpur

1924 to actively and violently resist British rule, the resumption of a civil disobedience

campaign against the British colonial government in 1930 and a protest March 1930 against

the state monopoly on salt, led by Gandhi.

It was against this economic and political backdrop that changes to auditing and accounting

rules within the Companies Act 1913 were enacted. Accountancy and accountants in India

were regulated, to a lesser or greater extent, by three layers of Government: The British

Government in the UK, the British Government of India and local government in India and our

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period saw a change from predominantly local government oversight of accounting and

auditing to central government oversight of such matters, in a period where local demands for

India involvement in the governance and institutions of India were growing.

The emergence of a strong profession-state axis, a centre-periphery setting and a

dominant/dominated set of actors in this story provided a steer for our study in the decision to

adopt a Bourdieusian perspective. In the next section we examine this in more detail alongside

the prior literature pertinent to this study.

3. Theoretical framework and literature

Adopting a Bourdieu-inspired sociological approach to professionalisation of accounting in

pre-independence India, we set out to explore how actors, particularly dominated actors,

interact within the accounting arena in this locale in the time period under study. The

translation of Bourdieu’s conceptualisation into a postcolonial context is made possible by

accounting for the interplay between the margin and the centre (Dalleo, 2016) and allows us

to offer a nuanced analysis and description of a field, which is identified as “a set of

objective, historical relations between positions anchored in certain forms of power (or

capital)” by Bourdieu (Bourdieu and Wacquant, 1992, pg16).

The work of Bourdieu has much to offer in the examination of professional accountancy in the

imperial context: an obvious power asymmetry, a contested field; a propensity for actors to

accumulate capital in a variety of forms culminating in the formation of hierarchies. Through

his work on social stratification and class fractions, Bourdieu identifies four different types of

capital: economic capital which comprises money as well as assets; social capital which

comprises the ability and way in which actors network within in field and which is related to

the strength of social relationships; cultural capital, which refers to knowledge and social

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attitudes; symbolic capital which refers to the status acquired by an actor within a field

(Bourdieu 1985, 1990a,1990b, Bourdieu and Wacquant, 1992). He suggests that the position

of any agent or actor within a social space or field is determined not only by the overall capital

they possess but by the proportions of the different capitals they possess. In this regard social

capital (connections, relationships) and symbolic capital (prestige, honour) may be argued to

be particularly important as they are sources of power (ibid). Relating this to the

professionalization of accountancy, Poullaos (2016) identifies the range of resources or

‘capitals’ available to the British chartered bodies and how they were “deployed, converted,

concentrated and accumulated” initially by founders of the professional associations and

subsequently all other entrants. As he puts it, the professionalization of accountancy is a

“collective capital-accumulation-through-conversion project; in part because it is a mechanism

for concentrating capitals so that the ‘volume’, available to the group has greater potency than

the discrete capitals of individuals acting alone. It also suggests that many different types of

capital are involved in turning ‘CA’ into symbolic capital” (Poullaos 2016, p.60).

Bourdieu viewed symbolic capital to be any form of capital that is perceived to be so through

socially inculcated classifications. Thus holders of symbolic capital can use their power against

those who hold less and are placed lower in the social order in order to alter their actions or

views. In doing so, holders of symbolic capital exercise symbolic violence – essentially the

imposition of categories of thought and perception, a form of non-physical violence which is

perpetrated by dominant actors on dominated actors with their acceptance. Symbolic violence

is accepted by the dominated because it is not perceived as arbitrary but viewed as neutral or

as benefitting dominated actors by the actors themselves (Bourdieu 1985, 1990a,1990b,

Bourdieu and Wacquant, 1992).

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Bourdieu’s work on the role of the State in relation to designation, credentials and naming is

also important in this research. The power to name or designate is deemed to be a key power

in the hands of the State. Indeed Bourdieu, in relation to occupational names, argued that “the

management of names is one of the ways of managing material scarcity and the names of

groups, especially occupational groups, record a state of the struggles and bargaining over

official designations and the material and symbolic advantages associated with them”

(Bourdieu, 1985, p733). The struggle over designation or occupational naming arises because

of the value attached to a particular designation or occupational name and the associated

prestige within a hierarchically organised system of titles which also determines the relative

position of agents and groups. One way to “improve” position within the social space or field

is to alter the categories of perception for example occupational designations resulting in

struggles between agents or groups of agents. These struggles, Bourdieu argues, need to take

into account the position occupied by each of the agents or groups of agents who are involved

and of symbolic violence within the struggle (Bourdieu 1985, 1990a,1990b, Bourdieu and

Wacquant, 1992).

In the accounting related literature4, there are many prior studies cataloguing the actions of the

British professional associations seeking to protect their collective symbolic capital (Kedslie,

1990; Lee, 1990; Macdonald, 1995; Walker, 1991; Walker & Shackleton, 1998; Willmott,

1986). The colonies of the British Empire presented further opportunities (and challenges) for

British chartered accountants to extend the geographical reach of their symbolic capital. They

sought and attained an advantage over local accountants by exploiting connections the imperial

4 Whilst there are various prior works drawing from Bourdieu’s conceptualisations of symbolic capital

and symbolic violence (Evans and Kamla, 2018; Farjaudon and Morales, 2013; Hamilton and Ó

hÓgartaigh. 2009; Everett and Neu, 2000) there are also various studies on dominance over indigenous

peoples that have been interpreted through a Bourdieusian lens (Lombardi, 2016; Oakes and Young;

Finau,et al 2019, Lombardi and Cooper,2015; Fukofuka.and Jacobs,2018).

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centre. Poullaos (2016) refers to this as ‘geographic conversion’ whereby their various capitals

in Britain could be transferred to the colonies by “leveraging off the cultural, economic,

military and political might of the imperial centre…giving them an edge over local

accountants” (p.51). Examples of such cross-border skirmishes include the appropriation of

the CA designation by the Canadian chartered accountants between 1908 and 1912 and the

attempts of the ICAEW, with the assistance of the British Colonial Office, to thwart this.

However, the Canadian state and the local profession collaborated to successfully resist this,

compelled by the need to retain parity in professional status for Canadian accountants

(Poullaos, 2016). Other examples to be found in the Accountancy and Empire literature

(although not employing a Bourdieusian lens) include the cases of Newfoundland, Kenya,

Transvaal and Australia in which the ICAEW petitioned the British Government in London to

mobilise in the imperial outpost with a view to protecting the symbolic capital of the CA

designation, with varying outcomes (Chua and Poullaos 2002; Sian, 2011, Chua and Poullaos,

1998). Similarly prior works set in non-settler ex-colonies have recounted battles over

professional credentials in various settings in the post-independence period (Annisette, 2003;

Bakre, 2005; Sian, 2006, 2011; Susela, 2010; Uche, 2002; Yapa, 2010, Verma and Gray,

2009;Verma, 2015).

We build on this prior work and draw on the work of Bourdieu to help explain the processes

involved in the development of accountancy in India in the pre-independence period. The

“chartered accountant” designation was generally accepted as denoting superiority and this was

significant in a country in which strong social hierarchies based on caste and class already

existed. Sian and Verma (2020) have explored the links between caste and professional

accountancy in pre-independence India, presenting new data on the role of the State and

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recognising the very different power relations that existed in the imperial context within India

as compared to the power relations that existed in other colonies.

We now focus on how accounting change unfolded during our period and the process for

promulgating auditors’ certificate rules, registration and the establishment of the IAB.

4. The development of accounting and auditing in India, 1913 to 1925

This study confirms the existence of a link between the accounting profession and the British

Indian State, which was actively involved with, and exercised control over, the regulation of

audit and accountancy, commencing with the auditor certificate rules in the Companies Act

1913. We highlight how the State switched to direct central control of the regulation of auditing

and accountancy over the time period under study.

In his work, Bourdieu identified one of the key powers of the State to be that of “naming”

(Bourdieu, 1985). We show that the Government of India had a key role in determining which

designations would be adopted for Indian accountants, which placed boundaries on the social

and symbolic capital that these accountants would be able to access, compared to their British

counterparts. Thus symbolic violence was perpetrated against Indian accountants and was

accomplished with direct involvement by the Government of India. We firstly analyse the

period from 1913 to 1925 during which the regulations on auditors certificate were introduced

and implemented, before moving onto analysing changes in the period 1925-1932 during which

the Government of India centralised their control over accountancy and auditing, introduced

the “registered accountant” designation and established the IAB within India.

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4.1 The professionalisation of accountancy in the period 1913 to 1925

The Companies Act 1913 was promulgated in India, based on the British Companies Act 1908

to ensure that legislation in India followed, as closely as possible, English legislation to

facilitate British investments within India and to promote commercial activity within India

(Government of India, 1913, Legislative Assembly, 1913). However, the 1913 Indian

Companies Act differed in some respects to the British Act to reflect local conditions. One of

these areas of difference related to the audit of companies.

Section 144 of the Indian Companies Act 1913 introduced the provision that no person could

be appointed to act as auditor in British India unless they held a certificate from local

government entitling them to do so. Two types of auditor certificates could be granted under

section 144 of the Indian Companies Act 1913 and the associated rules promulgated under the

Act: unrestricted and restricted certificates. Unrestricted certificates entitled the holder to audit

any company throughout British India and restricted certificates entitled holders to audit

companies within a particular State or region.

In addition to unrestricted certificates being issued by local governments upon application, the

Government of India could notify particular accounting bodies whose members would

automatically be eligible for unrestricted certificates and initially only members of six notified

British accounting bodies5 were so notified. No such rights were extended to Indian

Accountants until 1918, unless they were members of one of the six notified British

professional accounting bodies and this privileged accountants who had qualified with these

bodies, five of whom were British chartered accounting bodies. This ensured that British

5 The following British Institutions were notified under the 1913 Act :The Institute of Chartered accountant of

England and Wales, The Society of Incorporated Accountants and Auditors, London, The Society of

Accountants in Edinburgh, The Institute of Accountants and Actuaries in Glasgow, The Society of Accountants

in Aberdeen , The Institute of Chartered Accountants in Ireland (Government of India,1913-1920)

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interests remained dominant since only a minority of Indian accountants were able to travel to

the UK to fulfil the entrance requirements of the major British accounting bodies.

Restricted certificates entitled holders to audit within a local state or region6 and could be either

temporary or permanent. Although, local governments were given the authority to issue auditor

certificates under the Companies Act 1913, there was some central government involvement

in the local auditor certification system. General rules under which restricted local auditor

certificates were to be issued were circulated to local governments by the Central Government

and became the basis for the certification rules adopted by all the local state governments.

Under these general rules restricted auditor certificates, either permanent or temporary, could

be issued by local governments to those who had qualified with other British professional

accounting bodies, to those who had qualified with professional accounting bodies from other

parts of the Empire and those who had significant practical experience of accounting but were

not members of a professional accounting bodies (Kapadia, 1972, Government of India, 1913-

1920).

The local government auditor certification rules were open to interpretation and each local

government was able to institute their own system for issuing auditor certificates, leading,

inevitably, to different local states issuing restricted auditor certificates on slightly different

criteria7. Most Indian accountants with auditors certificates held restricted auditor certificates.

In 1918, the British Government were instrumental in instituting mechanisms for Indian

accountants to train and qualify as accountants (Sian and Verma, 2020). The Government of

India approved a scheme devised by the Government of Bombay for the training of accountants

6 This was generally the case although in practice there was some variety for example restricted certificates issued by the Bombay Presidency sometimes enabled accountants to operate across state 7 An example of this was in the interpretation of what counted for 5 years experience – some states interpreted this as experience with an auditor and some states interpreted this as 5 years experience with either an auditor or an accountant.

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in India which would enable them to automatically qualify for unrestricted auditors certificates.

The scheme comprised both a qualifying examination, known as the Government Diploma in

Accounting (GDA), and a five year articleship under an approved accountant (Kapadia, 1972).

This scheme was not dissimilar to the process for gaining a professional accounting

qualification with the British chartered accounting bodies.

The Government of India also approved the Batchelor of Commerce Degree of the Sydenham

College of Commerce and Economics, Bombay in 1920. Those graduating from this degree

with accounting and auditing as special subjects and undertaking a three year articleship under

an approved accountant, were also eligible for unrestricted auditor ]certificates (Kapadia, 1972,

Commerce Department, 1913-1920, Sian and Verma, 2020). These developments allowed

Indian accountants access to a professional accounting qualification and automatic right to

unrestricted auditors certificates. Thus a “dual system” was created for the issue of automatic

unrestricted auditors certificates.

Social and Symbolic capital

We suggest that the introduction of this “dual system”, did to some extent improve the symbolic

and social capital of the individual accountants who completed the GDA as compared to their

stock of these capitals prior to the changes in 1918. However, the GDA, whilst being

recognised as a professional accounting qualification to which was attached some symbolic

and social capital, it is true to say that the “chartered” designation was widely recognised as

being a superior designation conferring the highest symbolic capital upon holders. The GDA

designation was not associated with similar values and was perceived as being far less

prestigious but was accepted by local Indian accountants as the qualification enabled them to

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gain access to the same unrestricted certificates as the six notified British accounting bodies

without having to travel to Britain.

We suggest that such acceptance of inequality on the part of the Indian accountants is consistent

with an interpretation of Bourdieu’s conceptualisation of symbolic violence: non-physical

violence which is perpetrated by dominant actors (in this case the British state) on dominated

actors (the Indian colonised subjects) with their acceptance. The new, less prestigious Indian

GDA qualification was acceptable and perceived to be a positive move forward by Indian

accountants, seen as benefitting the Indian accountants (the dominated actors) by the actors

themselves because they gained some form of professional recognition. We speculate that

several factors contributed to this acquiescence and the symbolic violence that was perpetrated.

Indian accountants benefitted from the new system which enabled them to acquire professional

qualifications and recognition and improve their stock of social and symbolic capital albeit

lower social and symbolic capital than associated with the British “Chartered Accountant”

qualification. The introduction of the GDA was also seen as a positive step forward with an

anticipation that movement towards the creation of an independent Indian accounting

profession, akin to the British chartered accounting profession would take place quickly. The

GDA was also supported, we speculate, by the Indian accountants who were members of the

six notified bodies as their social and symbolic capital as holders of the superior “Chartered

Accountant” designation was protected with lower symbolic and social capital being associated

with the GDA that was introduced and accessible to most Indian accountants.

The changes to the Indian accounting profession at this stage were very much in line with the

Chelmsford-Montagu reforms in the political sphere and hence there may have been the

perception amongst Indians generally that this heralded more involvement of Indians in the

institutions of their country and that there was the potential to move to some form of self-

governance (either dominion status or full independence) in due course. Accounting and the

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development of a local professional qualification may have been part of this perception and

hence accepted by local Indian accountants.

In 1925, changes were made to the system for auditor certification widening State control over

professional accountancy within India and this is explored next.

5 Professionalisation of accountancy in the period 1925-1932

In 1925, a major change to the system of local government approval of auditor certificates was

initiated with proposals to amend Section 144 of the Indian Companies Act 1913 to centralise

powers over accounting, to transfer powers held by local governments to issue auditors

certificates to the Government of India, to introduce registration of accountants and establish

an IAB. The process to accomplish this took until 1932.

Auditor certificate rules, registration and the Indian Accountancy Board

In November 1925, a revision to Section 144 of the Indian Companies Act 1913 was initiated

by the Government of India. In their letter dated 16 November 1925 the Department of

Commerce of the Government of India noted that they had reviewed the existing arrangements

for the grant of auditor certificates under Section 144 of Companies Act 1913 which, they

stated, had never been intended to be more that temporary and transitional. In the letter, the

Department of Commerce explained that they were of the opinion that the ultimate aim should

be to build up in India an association of accountants of the same standing and reputation as the

principal institutes and societies in the UK. However they noted that it was not appropriate at

this stage to establish such a profession but no reasons for why an independent profession was

not appropriate were presented. Instead, the Government of India proposed instituting changes

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that would, in time lead to such a profession in India. These changes included centralising

powers and rules relating to the issue of auditors certificates, replacing the GDA qualification

with a different local Indian qualification, introducing registration of accountants and

constituting an IAB as a first step towards the establishment of an authoritative independent

Indian association of accountants in India (Department of Commerce, 1929).

The main reason given to support the need for amending the existing system for issuing auditor

certificates was that under the system of local authority control, differences in practice in

different state jurisdictions had arisen, which was unhelpful (Department of Commerce, 1929,

Legislative Assembly Department, 1930). Other reasons too contributed to the need for

change. This included a recognition that the system of local government approval for auditors

was not deemed to fit the practicalities of the theoretical part of the training of auditors of

companies being concentrated in a single province, namely Bombay (Department of

Commerce, 1929, Legislative Assembly Department, 1930). Furthermore, it was argued that

the large increase in the number, size and importance of limited liability companies who

operated throughout British India rather than in one region indicated the need for a more

centralised approach to approval of auditors rather than a regional based system (Department

of Commerce, 1929, Legislative Assembly Department, 1930).

There was also some doubt as to whether the provisions of Section 144 were consonant with

probable lines of future constitutional advance (Legislative Department, 1929). This was not

clarified further but we speculate that the political and economic context of India during this

time period, in particular, the need for the Government of India to respond to local demands

for increasing involvement and opportunity for Indians in the governance and institutions of

their country, contributed to the Government of India’s opinion that changes to the accounting

field was required.

20

Once reform had been initiated, the Government of India went through a comprehensive

consultation process in relation to the proposed changes to accountancy and auditing. The

process included consultation and review by senior accountants, both Indian and British, the

drafting of proposals by the Department of Commerce, consultation with local government and

the legislative process for amending Section 144 of the Indian Companies Act 1913.

Consultation with British and Indian Accountants

To further the aim of amending Section 144 of the Indian Companies Act 1913, the

Government of India called a small conference of 18 persons specially interested in, and

qualified to advise on, accounting issues on 20th March 1926 which was held in Delhi. The

attendees included representatives from central and local government and both British and

Indian accountants (Department of Commerce, 1926) and are identified in Appendix 1.

At the conference, Sir Charles Innes, Secretary of the Department of Commerce introduced the

idea of centralising the rules governing accountancy within India. He raised the question of

whether the accountancy profession in India could, at the present time as in England, maintain

control over its own members. Without justifying why, he concluded that while control by an

unofficial agency was the ultimate aim for accountancy regulation within India, it was at

present necessary for the Government of India to centralise the issuing of auditors certificates,

introduce a replacement local professional qualification to the GDA, introduce auditor

registration and establish an IAB (Department of Commerce, 1926).

The conference delegates raised some initial feedback which was generally supportive of the

Department of Commerce’s proposals but indicated some issues for preliminary discussion.

The view that the formation of a large number of professional accounting bodies was to be

avoided, citing that such a situation as seen in the UK was unhelpful was presented. Discussion

21

on the appropriateness of commercial men as well as accountants on any all India IAB took

place with both the view that any central board should comprise of only accountants and the

view that commercial men should also sit on the board, being expressed. The impact of any

new regulations on the ability of small companies to be able to afford to appoint auditors was

also raised as an issue for consideration. The issues of qualifications, training and discipline

were all also raised as needing further debate. In particular the question of practical training for

apprentices, the educational entry standard for apprentices, that examination opportunities

were concentrated in Bombay and only available in a very limited way outside Bombay were

all raised as requiring further review. The distinction between practising members and non-

practising members and the position of holders of restricted certificates was also raised by

several participants (E&O, 1926). Notwithstanding this, the general consensus at the

conference indicated support for the development of a Government of India controlled central

accountancy body (E&O, 1926) and it was agreed that the Government of India should now go

ahead with preliminary steps for amending Section 144 of the Indian Companies Act 1913.

After the conference, the Department of Commerce prepared an initial memorandum setting

out its proposals to centralise powers in the hands of the Government of India and to prepare

draft rules for auditors’ certificate, auditor qualification and registration and the formation of

an IAB. This included taking powers to issue auditor certificates into the hands of the Central

Government, overseeing a new process for local professional qualifications which included

professional exams and articleship which would be overseen centrally and would enable

accountants to register on a register of accountants and the establishment of an IAB to oversee

all matters relating to accountancy including the local professional qualification process. The

new professional qualification process was to replace the GDA.

The memorandum outlined different options as to how the changes might be enacted but also

indicated that the preferred option was for the rules to be issued under the Companies Act and

22

not to be included in the Companies Act itself. The Register of Accountants would, it was

proposed, in the first instance be maintained by the Government of India, on the advice of the

IAB but not by the IAB itself (Department of Commerce, 1926, Department of Commerce,

1929). Enrolment on the Register of Accountants would be individual and dependent on

residence in India. The title of Indian Registered Accountant (IRA) or “Member of the Register

of Accountants” was proposed. This was later changed to “Registered Accountant” to avoid

confusion with the Irish Republic Army (IRA) (Department of Commerce, 1926, Department

of Commerce, 1929, Department of Commerce, 1930).

The memorandum proposed that the initial board be fully nominated and representative of all

types of accountants and all regions of India with 17 members. Membership would include the

Secretary of the Department of Commerce as ex officio president, the Auditor General of India

and 15 regional members: 4 from Bengal, 4 from Bombay, 2 from Madras, 1 from Northern

India, 1 from Burma and 3 others (Department of Commerce, 1929, Department of Commerce,

1930).

The main functions of the IAB would be to assist in maintaining proper standards of conduct

and deal with the practical and theoretical training of accountants who wished to apply for

enrolment on the register. The full IAB would meet once or twice a year with much of the

detailed work undertaken by local boards which would be held in Calcutta, Madras, Rangoon

and one other place in Northern India, probably the headquarters of the Government of India.

Members of these boards would be selected by the Government of India would assist the IAB

in matters of training and misconduct and on any other matters referred to them by the British

Government of India (Department of Commerce, 1929, Department of Commerce, 1930).

The memorandum was then scrutinised by two sub-committees of accountants, one based in

Bombay and one in Calcutta, the recognised seats of commercial activity in India at this time.

This was, presumably, due to the geographical difficulty of the Bombay and Calcutta

23

representatives being able to meet to review the draft memorandum as one committee. The

members of the sub-committees appointed by the conference are identified in Appendix 2. The

results of the reviews were presented and debated at a conference held in Delhi on 20th March

1927. The attendees of this conference are detailed in appendix 3 (Department of Commerce,

1929, Department of Commerce, 1930).

The Bombay and Calcutta sub-committees generally supported the proposals in the

memorandum, agreeing that the IAB be established under executive order of the Government

of India. They also recommended that the IAB prescribe syllabuses for accountancy rather

than approve training institutes and recommended that operational decisions for example in

relation to codes of conduct be left to the IAB to decide when constituted.

Much of the discussion at the conference related to the Register of Accountants covering the

different categories of accountants and auditors in India and who should be entitled to register,

both initially and in the longer term. The Bombay and Calcutta sub–committee reviews were

in general agreement with the registration provisions, providing some clarifications as to the

different types of accountants within India and responding to the questions raised within the

memorandum. The Calcutta subcommittee raised the issue of the distinction between practicing

and non-practising accountants which was present within the ICAEW but not in the Scottish

institutes. The Scottish position was ultimately accepted as more appropriate. The discussion

and debate at the conference led to agreement on key aspects of the proposal for amending

Section 144 of the Indian Companies Act 1913. The participants of the conference agreed that

Section 144 of Indian Companies Act 1913 should be amended by substituting “Governor

General in Council” as the statutory authority for granting certificates to auditors (E&O, 1926).

At the conference it was agreed that Admission to the Register would be on the basis of passing

the qualifying examination, undergoing the stipulated period of articleship and meeting tests

of character and age. These would be determined by the IAB, once constituted. Initial fees for

24

admission, annual membership and fees for attending meetings of the Board were also set

(Department of Commerce, 1926, Department of Commerce, 1929). Provision for the Register

of Accountants would be made by rule under the Act and would not be included in the Act

itself. The Register of Accountants would, in the first instance be maintained by the GOI, on

the advice of the Board but not by the IAB itself (E&O, 1926). Enrolment on the Register of

Accountants would be individual and dependent on residence in India. A firm could not be

registered as such. It was decided to abandon the distinction between practicing and non-

practising accountants on the Register and as a condition for eligibility for an auditors’

certificate. The title of Indian Registered Accountant (IRA) would be suitable. This was later

changed to “Registered Accountant” to avoid confusion with the Irish Republic Army (IRA)

(E&O, 1926). The designation was deemed appropriate by both the Bombay and Calcutta sub-

committees and by the delegates invited to the conference (E&O, 1927a,b).

It was also agreed that, in the first instance, the IAB would be nominated and election would

be left for future development. The total number of members of the board including the

chairman and auditor general would be 17 with 15 regional members as proposed in the

memorandum and outlined earlier. The IAB would prepare the syllabus and arrange for

examinations but would not prescribe any institute for instruction or preparation. Transitional

provisions were deemed desirable and it was agreed that existing restricted certificates would

continue and but that holders of unrestricted auditors’ certificate would not have an automatic

right to be enrolled on the Register of Accountants. Tests of admission to the Register would

include tests of character and age and would be determined by the Board, once constituted.

Initial fees for admission, annual membership and fees for attending meetings of the Board

were also set (E&O, 1926).

25

A draft scheme for changing the accounting and auditing regulations was then prepared by the

Department of Commerce, based on the agreed proposals from the Delhi conference and this

became the basis for the auditor certificate rules that were eventually promulgated.

Local Government review

The draft scheme for changes to the accounting and auditing provisions of the Companies Act

1913, together with a draft bill and draft rules was circulated by the Department of Commerce

for consultation with local governments who at that time were in charge of the auditor

certification process (identified in appendix 4).

Responses from local governments were received between September 1928 and June 1929 after

consultation with a range of interested parties. These interested parties included British and

Indian accountants, other local government functions such as tax and finance authorities,

shareholders representatives, companies and stock exchange representatives (Department of

Commerce 1929). Within this wider consultation, British and Indian support for the proposals

was seen as well as resistance from some Indian accountants to the proposals which was also

reflected in Indian professional accounting journals.

During the local government consultation process, there was generally British support for the

proposals.

“. I have the honour to state that after consulting the Mill and Factory owners’ Association, the Registrar

of Joint Stock Companies and the Commissioner of Ajmer-Merwara, I am of the opinion that the scheme

for an Indian Accountancy Board … is suitable” (Legislative department, 1929a)

“The Government of Bombay themselves welcome the scheme” (Legislative department, 1929b)

Some support from Indian accountants for the proposals was also seen, both in the responses

to the local government review and within articles published in the professional journal, the

26

Indian Accountant. This related to the development of accountancy as a profession for Indians

within India and the aspiration of an independent Indian chartered accounting profession

developing were articulated and support for the proposals as progressing towards this was

expressed (Indian Accountant, 1928-1932).

“After prolonged debate it was decided to accept Governments’ scheme as a transitional measure of

short duration” (Indian Accountant, 1930).

“The all India Accountancy Board and the opening of the Register of Accountants should be temporary

for a period of 5 years, after which a Chartered Institute of Accountants should be established in India”

(Legislative Department, 1929c).

Most of the responses were calls for the development of an Indian chartered accounting

association in the future as noted above but some Indian submissions did call for the adoption

of the “Chartered” designation:

The designation “Indian Registered Accountant” will not be appealing to the Public as they are generally

conversant with the term “Chartered Accountant” as is done in South Africa, the designation maybe

“Chartered Accountant (India). We are sure a few Chartered Accountant who are practicing in India will

object to this designation as their fellow members in South Africa did; but inasmuch as the term has

become so very familiar with the public in whose interest the registration of the profession in

contemplated, such objection has no value”(legislative department 1929d)

However, these calls very much in the minority.

There was also less satisfaction with the proposed status of the IAB and local accountancy

boards, particularly their advisory nature, lack of election of members and increasing

involvement of Government in accountancy.

“My committee have considered those rules very carefully and they are opposed to the formation of the

Indian Accountancy Board on the lines proposed by the Government…they cannot agree for a moment

that in the present state of the country, an organisation of professional men of education, culture and

knowledge, who can hold their own in any sphere of life, should be advisory.” (Indian Accountant, 1931).

27

“In these days, when India is marching for the attainment of self-Government as part of the empire … it

is a matter of regret they could not see their way to grant a franchise to the members of the Accountancy

Profession in order to elect their representatives…” (Legislative Department, 1929e).

There was also some criticism as to lack of reciprocity in relation to Indian students in general

and with the British accounting bodies in particular.

“My Society would urge that Government should see that in the proposed scheme for the registration of

the Accountancy profession those British bodies of accountants that obtain recognition or privileges for

their members under the laws of the country should give in return due recognition and proper educational

facilities to Indian students” (Legislative Department, 1929f).

“My committee are strongly opposed to rule 7, under this rule the membership of certain non-Indian

bodies is recognised as equivalent to the tests prescribed in part II of the rules. If those bodies are to be

recognised at all, it must be on the basis of reciprocity” Indian Accountant, (1931).

However, these calls were in the minority and there was more support for acceptance of the

Governments proposals including that around the “registered designation” and the calls for

adopting the “chartered accountant” designation was rather muted and often couched in terms

of next steps and something that was to be developed in the near future.

The position of Indian accountants with restricted certificates was also raised:

The Indian Merchants Chamber, the Government Diplomate Accountants Provisional committee and the

Bombay shareholders association have recommended that the holders of restricted certificates also

should be entitled to be enrolled on the Register and no distinction be made between different classes of

auditors. The chief arguments advanced in support of the suggestions are:

(1) That those auditors have been earning their living in this profession all their life’s

28

(2) That as the holders of restricted certificates are allowed to take apprentices for GDA it will be

anomalous to disqualify them for enrolment on the Register when those who they have trained are

to be eligible for enrolment on the Register

(3) That if by enrolment on the register they are allowed to practice outside their respective provinces

they will meet an urgent need of the provinces which at present have very few qualified auditors

(4) That is they are not permitted to be enrolled on the register they will suffer in their practice on the

ground of their belonging to an inferior class of auditor” (Legislative Department, 1929g).

The final step in the promulgation of the amendment bill, the Companies (Amendment) Bill,

1930 was debate in the legislature.

Promulgation of the Companies (Amendment) Bill, 1930

On 5 September 1929, the replies of the local government were forwarded by his Majesty’s

Under-Secretary of State for India to the Economic and Overseas Department, India Office for

information and comment. This resulted in a letter from his Excellency the Governor General

New Delhi to his Majesty’s Secretary of State for India in London, requesting comments. On

30th January 1930, a telegram was received from his Majesty’s Secretary of State for India in

London to his Excellency the Governor General New Delhi, with no observations (Department

of Commerce, 1929, Department of Commerce, 1930). The process followed the official lines

of communication and authority with the British Secretary of State being consulted on the

proposals to amend legislation and approving all legislation passed in India.

The draft Bill to amend Section 144, which was broadly the same bill that had been circulated

for local government review, was introduced into the Legislative Assembly by Sir GR Rainy,

Member of the Legislative Assembly, and Department of Commerce on 5th February 1930.

29

The Bill was then referred for Select Committee review on 27 February 1930. The Select

Committee reviewed the legislation and reported back to Parliament on 6 March 1930 and the

Bill was debated in the Legislative Assembly and the Council of State in March and April 1930.

The Legislative Assembly debates were not extensive, due to the comprehensive consensus

building process followed by the Government of India before the Bill was taken through the

parliamentary process with only a few issues being raised in the debates. These included the

position of restricted certificate holders, reciprocity and the aim of developing an independent

Indian accounting institute.

“Then I come, Sir, to the Resolution passed at the meeting held on the 15th of the Society of Auditors in

Madras, who considered the report of the Select Committee and they state thus:

This society is of opinion that, in the interests of the profession generally, there should not be two classes

of auditors and therefore persons holding restricted certificates should also be brought on the said

registers.” (Legislative Assembly, 1930c).

Although raised, no change in the provisions relating to restricted certificate holders were seen.

Reciprocity was also raised by Mr Vidya Sagar Pandya:

“If, however recognition is to be granted to these bodies or any other body of accountants under the new

Act, then it is incontrovertible that Government should first insist that these non-Indian bodies of

accountants who seek recognition in India shall once again pass over under some excuses, the just and

reasonable claims of Indian students and Indian accountants and auditors trained and qualified in India…

It will be admitted that such a demand for reciprocity of treatment is quite fair and reasonable

“(Legislative Assembly, 1930c).

Finally the aim of developing an independent Indian accounting institute was also

raised by Mr Vidya Sagar Pandya:

“If the proposed arrangements under the Bill are to be transitional and if India is to have its own

autonomous body of chartered accountants and auditors at an early date, then it is very necessary after a

period of 5 years trial, the whole question be re-examined… “(Legislative Assembly, 1930c).

30

No action was taken in relation to these issues but were noted for further consideration by Sir

GR Rainy (Legislative Assembly, 1930).

The Bill received assent on 4 April 1930, amending Section 144 to transfer powers to regulate

accounting to the Government of India with the detailed auditors’ certificate rules covering

qualification and registration of accountants and the establishment of the IAB left to be framed

under Executive Order. Draft Auditors’ Certificate Rules, which were similar to the draft rules

prepared after the Delhi conference with only minor amendments in response to the feedback

received, were then published for comment on 5 September 1931and the rules were notified on

26 March 1932 (Department of Commerce, 1932). These rules required qualified accountants

to pass qualifying exams, undertake a period of articleship and pass tests of character and age

which would make them eligible to apply for enrolment on a Register of Accountants, entitling

them to be known as “Registered Accountant”, no distinction was made between practicing

and non-practising accountants, transitional provisions for holders of temporary and restricted

certificates under the old system were included and the establishment of the IAB as an advisory

body with nominated members was provided for (The Accountant, 1928-1932, Department of

Commerce, 1930, Department of Commerce, 1932).

Symbolic violence

Events in the period 1925 to 1932, may be interpreted as evidence of the perpetration of

symbolic violence, in particular around the designation of registered accountants imposed

within the new system. During this time period, the Government in India centralised the

system for issuing auditor certificates, taking direct control of this process, instituted new

31

auditor certificate rules with a new system of exams and practical training, required accountants

in India to register, designated the title of “registered accountant” for Indian accountants and

promulgated rules for establishing an IAB, as outlined above.

Whilst there was much support for the proposed changes to the auditor certificate rules, the

registration of accountants, the “Registered Accountant” designation and the establishment of

the IAB there was some debate, particularly around designation and mutual recognition

(Department of Commerce, 1930, Legislative assembly, 1930, Indian accountant, 1928-1932

). There was acceptance by many Indian accountants that the changes proposed by the British

Government in India were advantageous for them. However our analysis of the comprehensive

consultation process undertaken in relation to the registration of Indian accountants has shown

that there was some dissent with regard to the designation “Registered Accountant” and

criticism that the progress towards an independent accounting profession and institute within

India was too slow.

Regardless of the dissent, the acceptance of the “Registered accountant” designation we

suggest falls within our interpretation of Bourdieu’s concept of symbolic violence. All elements

are represented: the imposition of categories of thought and perception; perpetrated by

dominant actors on dominated actors with their acceptance. There was general acceptance of

the proposals by the Indian accountants, underpinned by the perception that such a move

forward was beneficial for them. There was also the view that once implemented, further

change towards an independent Indian chartered accounting body would be made within a short

space of time, further bolstering support.

Social Capital

32

Throughout our time period, naming and designation within the accounting field was

undertaken with direct State involvement. As such, social capital in terms of connections,

relationships and channels of communication between accountants and state officials was

important in determining the position of any accountant in the field of professional accounting

within the imperial context of the time. In this respect, the British accountants had several

advantages, both in terms of British State protection of British interests generally but also in

there being a close relationship between British accountants, British professional accounting

bodies and the British State, led by the ICAEW8 and ongoing engagement, direct and indirect,

between the ICAEW and British State officials.

The ICAEW directly engaged with British government officials to help protect the interests of

the British chartered bodies and their members– namely to gain the automatic right to be

recognised on the register as auditors within British India without any further tests or conditions

and to retain the rights to audit companies throughout British India.

As well as direct submissions by the ICAEW, indirect engagement took place through the

activities of British Chartered accountants in India on behalf of the ICAEW. Submissions were

made on behalf of the ICAEW by senior British Accountants within India, in particular Sir

Hugh Cocke and JV Pirrie, directly to the Government of India9. Sir Hugh Cocke and JV Pirrie

also represented the views of the ICAEW directly within the process for promulgating the

auditor certificate rules, as members of the sub-committees and conferences set up to review

possible changes to Section 144. Furthermore, Sir Hugh Cocke was consulted on section 144

amendments informally by the Government of India and this also enabled him to advise the

8 The representations were led by the ICAEW for the Scottish chartered accounting bodies, although

some representations were also made by the Scottish accounting bodies, particularly to the British

Government in the UK 9 Sir Hugh Cocke was a member of the ICAEW, a Member of the Legislative Assembly and partner at

Messrs AF Fergusons, Chartered Accountants, Bombay and Mr JV Pirrie was a partner at Messrs

Ross and Fraser, Chartered Accountants, Madras.

33

Government of India in ways which protected the interest of the ICAEW within India

(Department of Commerce, 1926, 1930).

The position of the ICAEW and other British chartered accounting bodies was also supported

by British accounting firms in India, British Accountants and British individuals from other

spheres who all made representations supporting the British chartered accounting bodies

within the formal local government consultation processes on the changes to auditor

certification rules, registration of accountants the establishment of the IAB in 1928 and 1929

(Department of Commerce, 1930).

The interests of the ICAEW and the British accountants was also represented by regionally

based professional accounting bodies established in India, for example, the Society of

Professional Accountants, Bombay, coincidentally led at this time by Sir Hugh Cocke (Indian

Accountant, 1928-1932). In addition, to regional accounting societies, the establishment of a

single, national society to represent all British chartered accountants was suggested by Messrs

Begg Dunlop & Co, Calcutta in 1931 (ICAEW, 1931). This was supported by the ICAEW and

the Scottish chartered accounting bodies and the Society of Chartered Accountants in Indian

and Burmah was established to further support the interests of British chartered accountants

within India by reporting and reviewing key developments in accounting within India.

Differences at home did not prevent co-operation between British accounting bodies away from

home when dealing with accounting developments at the periphery and mirrors the actions

taken by the English institute in settler states such as Australia, albeit within very different

consultation processes and in a different time period (Chua and Poullaos, 2002).

In relation to India, the ICAEW recognised that accounting was very much in the hands of the

Government of India and it maintained a close oversight over accounting developments in

India, to ensure that, as far as possible, the interests of their members were protected. With

34

close connections at the heart of government, the ICAEW were alerted if this was not the case,

enabling them to argue against provisions which they perceived adversely affected their

members and interests within Government led processes. In an ironic turn, this very different

position was accepted in relation to India in comparison to the UK where direct government

involvement in accounting and registration was absolutely unacceptable to the British

accounting profession.

Thus social capital in terms of links with the State was particularly strong for British

accountants and British professional accounting bodies and played a role in determining their

position within the accounting field. Such direct links to the State were less available to most

Indian accountants and added to ensuring that the interests of the British chartered accounting

profession were prioritised and protected during this period. However, the social and symbolic

capital of Indian accountants did change over the period and this is discussed in the next

section.

Social position within the accounting field

As the changes described above were introduced, Indian accountants gained access to a

recognised local professional qualification which enabled them to be eligible for unrestricted

auditor certificates, something that had not been a possibility prior to this for most Indian

accountants. We argue that such eligibility elevated these individuals in terms of their social

and symbolic capital and improved their position within the field of accounting, bringing them

somewhat closer to the position enjoyed by accountants with British qualifications.

Bourdieu suggests that closeness within a field is, in part, determined by the similarities

between the agents or actors within the field (Bourdieu 1985, 1990a,1990b, Bourdieu and

Wacquant, 1992). The changes instituted by the Government of India certainly moved the

35

position of Indian accountants and British accountants closer together in occupational terms

since the changes allowed Indian accountants to become professionally qualified using a

process not dissimilar to the one that British accountants had qualified through, albeit one that

was not given the same recognition in terms of designation and symbolic capital. We suggest

that opportunities for Indian accountants to become professionally recognised through the

GDA qualification may have been an act that created linkages between Indian and British

accountants and reduced somewhat the social space between them due to occupational

commonality and in the process improving their social and symbolic capital but with British

accountants retaining greater social and symbolic capital. Our analysis indicates that the

improved social position enjoyed by Indian accountants, who were able to become

professionally qualified for the first time from 1918 onwards, contributed to the development

of an Indian accounting profession and the publication of Indian professional accounting

journals, which in turn gave voice to locally trained Indian accountants and calls for further

change in the period 1925 to 1932.

The professionally qualified Indian accountants now with elevated social and symbolic capital,

argued for further change and improvement in their position within the accounting field and

ultimately to demands for the adoption of the “chartered” designation and the establishment of

an equivalent Indian chartered accounting body similar to the United Kingdom. In this time

period, the calls were relatively muted and often made within the context of accepting the

current proposals and couched in terms of next steps.

However, the social and symbolic capital associated with Indian accountants remained lower

than that associated with British chartered accountants and this is reflective of the position held

by Indian in other spheres during the time period of our study. For example, the professionally

qualified Indian accountant held a position very much akin to the position of Indians within

other spheres within India at this time for example the political sphere. Some opportunities

36

were given to Indians to advance but in rather limited and constrained manner. That these

opportunities were created within accounting for Indians may be seen as part of the

Government of India’s response to increasing local demands for greater opportunities for

Indians within the economic and business fields post World War I but at the same time retaining

control in British hands and with British interests protected.

6. Conclusion

This study explores the promulgation of key changes within the professionalisation of

accounting in the period 1913-1932 when powers previously held by local governments to

issue auditors certificates were centralised into the hands of the Government of India in Section

144 of the Indian Companies Act 1913. Detailed rules on the establishment and maintenance

of a register of accountants, the certification process for auditors and the establishment of an

IAB were promulgated, as separate rules executed under the Companies Act.

Employing the Bourdeusian concepts of social capital, symbolic capital and symbolic violence,

we argue that the State was instrumental in perpetrating symbolic violence over Indian

accountants initially with the introduction of the GDA and then with the promulgation of the

auditors certificate rules, registration of accountants and the establishment of the IAB with the

designation “registered accountant” adopted for those included on the register of accountants

within India.

In relation to the involvement of State in the field of accounting, our study highlights a number

of issues. The Government of India had a direct role in perpetrating symbolic violence against

Indian accountants due to their direct role in regulating auditing certificates and imposing

particular designations within the accounting field in India. Indeed, we note that the ability of

the Government to directly influence accountancy developments in India stems from the formal

37

British rule of India in comparison to more indirect influences within the dominion settler

states.

The changes that were introduced enabled Indian accountants to move closer to their British

counterparts within the accounting field by the introduction of the 13ofessionally qualified

Indian accountant, who qualified under a not dissimilar process followed by British chartered

accountants. The “registered accountant” designation that was conferred on Indian accountants

was not deemed of equivalent standing to the “chartered accountant” designation, which

contributed to supporting the dominant position of the British interests. However, Indian

accountants were able to improve their stock of social and symbolic capital position in the field

of accounting even if not reaching the same levels as their British counterparts. The

professional class of Indian accountants created by the introduction of local professional

accounting qualifications for Indian then started to call for greater recognition and access to

the “chartered” designation, in a similar way in which educated elite Indians argued for greater

autonomy within other spheres for example the political field.

This paper extends the literature on professionalisation of accountancy within non-settler states

to the period before independence and deals with an important change in accounting and

auditing in India. The study opens up new areas for exploration too and we suggest that further

research could examine areas such as: the roles and development of local Indian accounting

institutes within India in the pre-independence period; accounting developments within

princely states where British rule was indirect; other differences between settler and non-settler

states; the role of British accountants in India in shaping the profession; and, differences in the

position of English and Scottish chartered accountants within India and extending the research

to other time periods, both pre and post-independence.

38

References and bibliography

Primary Sources

Archives consulted

British Library, UK

ICAEW library, UK

London Metropolitan Archives, UK

National archives, India

Parliamentary library, India.

Data

Correspondence between professional accounting bodies, individual accountants and

accounting firms, both British and Indian with various state institutions governing India 1925

to 1932

Correspondence between other key stakeholders such as company representatives, stock

market and shareholder representatives and various state institutions governing India, 1925-

1932

Government reports, memorandum and other government documents relating to accountancy

in India, 1925-1932

Legislative reports and debates on the promulgation of Section 144 of the Indian Companies

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40

Act, 1913, p 11, copy of dated 30th October 1928 from Messrs B.P. Gharda and Co., Jehangirabad

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India – present and in the near future, part (I), by Rustom N Adarbad, GDA.

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46

Appendix 1

Members of conference on 20th March 1926 (Department of Commerce, 1926)

The Hon’ble Sir Charles Innes, K.C.S.I., C.I.E., I.C.S.

President, Sir Frederick Gauntlett, K.C.S.I., C.I.E., I.C.S Auditor General,

Mr D. Colin Campbell, Director of Commercial Audit

The Hon’ble Mr J.W.A. Bell

S.B. Billimoria, Bombay, M.B.E., J.P., Bombay

The Hon’ble Pandit S.B. Misra, M.A., Joint Stock Companies, United Provinces

The Hon’ble Mr D.T. Chadwick, C.S.I., C.I.E., I.C.S., Secretary, Commerce Department

Mr H.C.B. Mitchell, Registrar of Joint Stock Companies, Bombay

Nominated by Government of Bombay

Mr H.G. Cocke, M.L.A., Chairman of Accountancy Diploma Board

Mr M.L. Tannan, B.Com, Bar-at-Law Secretary Accountancy Diploma Board

Nominated by Government of Burma

Lt.-Col F.C. Owens, M.L.A.

Nominated by Government of Bihar and Orissa

Hon’ble Mr J.A. Hubback, I.C.S., M.C.s.

Nominated by the Government of Bengal

Mr W. Stather Hale, Registrar, Joint Stock Companies, Bengal

Nominated by the Government of Madras

Sir T Vijayaraghavacharya, K.B.E., M.L.A.

Nominated by the Government of Punjab

Mr H Calvert, Registrar, C.I.E., I.C.S., M.L.A., Co-operative societies, Punjab

Mr V.F. Gray of Messrs R.J. Wood & Co of Delhi

Nominated by the Government of Assam

Mr J Hezlett, I.C.S., M.L.A.

Nominated by the Government of Central Provinces

Mr Kashinath Shriram Jatar, C.I.E., M.L.A.,

47

Appendix 2

Members appointed to sub-committee to review Government of India proposals on auditors’ certificate rules, registration of accountants and the establishment of the IAB,

(Department of Commerce, 1926)

Representatives from Bombay

Mr Billimoria

Mr Tannan

Mr Mitchell

Mr Hardy representing Mr Cocke

Representatives from Calcutta

Mr Stather Hale

Mr Bell

A member of Price Waterhouse and company

Appendix 3

Members attending the meeting held on Saturday the 19th March 1927 in the rooms of the

Hon’ble Commerce Member, Imperial Secretariat, New Delhi, (Department of Commerce,

1929)

The Hon’ble Sir Charles Innes, K.C.S.I., C.I.E., I.C.S.

The Hon’ble Sir John W.A. Bell, Kt.

Mr S.B. Billimoria, M.B.E., J.P.

Mr H.G. Cocke, M.L.A.

Mr W. Stather Hale

The Hon’ble Mr G.L. Corbett, C.I.E., I.C.S.

48

Appendix 4

Local government officials contacted for feedback on draft scheme for auditors’

certificate rules, registration and the establishment of the IAB, (Department of

Commerce, 1929)

Secretary to the government of Bombay, educational department

Secretary to the government of madras, Law (education) department

Secretary to the government of Bengal, commerce department

Deputy Secretary to the government of the united provinces, industries department

Secretary to the government of Punjab, finance department

Additional secretary to the government of Burma, finance and revenue department

Secretary to the government of Bihar and Orissa, revenue department

Secretary to the government of central provinces, commerce and industry department

Second secretary to the government of Assam, finance department

The chief commissioner, Delhi

The Hon’ble the agent to the Governor General and Chief Commissioner, Baluchistan

The Hon’ble the agent to the Governor General and Chief Commissioner, North West Frontier

Province

The Hon’ble the agent to the governor general and chief commissioner, Ajmer-Merwara

Chief Commissioner, Coor