Accounting profession and professionalization project in Kuwait: a historical study
thesisposted on 28.03.2022, 14:05 authored by Noura Altaher
The aim of this historical study is to explore the emergence and development of the accounting profession and professionalization project in Kuwait. Therefore, filling a gap in the literature by presenting a case of an Arabic former British protectorate country (De Beelde, 2011). This aim will enable situating the case of Kuwait among the cross-nation studies, thus adding to the called for diversity of historical accounting professionalization studies (Chua & Poullaos, 1993, 1998; Freidson, 1994; Walker, 2004). The case of the emergence and development of the Kuwaiti Association for Accountants and Auditors (KAAA) is utilized. Drawing from the theoretical framework of the sociology of the professions, with a focus on the socio-economic environment in which it emerged and state-profession axis. The study is constructed following thesis by publication format. Accordingly sub-aims has been contracted to fulfil the overall aim of the study as follows: 1. First paper, aims to explore the influence of the British Empire on the formation of KAAA in 1973. For which, it deploys the enabling factors identified by Poullaos & Sian (2010) in professionalization projects in former British colonies to explore whether these factors were present in Kuwait as an Arabic British protectorate. 2. Second paper covered the period from 1973 to 1985. The aim is to identify how changes in the socio-economic environment influenced the professionalization project in Kuwait. Using social change theory as an explanatory framework. 3. The final paper looks into the post formation period leading to the enactment of new Practice Law no. 5 in 1985. In this study the aim is to explore the challenges and strategies deployed by the KAAA in its attempt peruse closure, and how these strategies are applied within the contexts of conflict, and state-profession axis. The thesis employs two methods of data collection. The primary data are obtained following oral history method, through semi-structured interviews with pioneer and foreign accountants, some of KAAA founding members, and state representatives. The secondary data are obtained by conducting archival research.