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Many studies in the tradition of so-called “new accounting history”(Napier, 2006) contributed to a rich understanding of the evolution of professionalism in the accountancy field in the late 19th and 20th century. From a critical perspective, for instance, the role of professional accounting organizations in the early struggle for gaining legitimacy in Anglo-Saxon communities such as England, Scotland, the UK and the US was closely examined, arguing how the organization of the profession was instrumental in serving the self-interest of the profession, in subtle interaction with the public service of accounting as a common good (eg, Walker, 1991, 1995, 2004; Preston, Cooper, Scarbrough, & Chilton, 1995; Robson, Willmott, Cooper, & Puxty, 1994; Wilmott, 1986). A similar evolution emerged in other countries such as Australia, Belgium, Canada and South Africa (eg, Carnegie & Edwards, 2001; Chua & Poullaos, 2002; De …