This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia’s two leading accounting bodies.

It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession.

In doing so, it illustrates key historical developments in Australia’s society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.

Dr. Jasvinder Sidhu is a university lecturer and researcher with 17 years of teaching experience. Jasvinder’s research is in accounting history and intellectual capital. He has presented his research in over a dozen universities, namely in the UK, Spain, Canada, Sweden, Germany, France, Portugal, New Zealand, India, and Australia. Jasvinder has been a visiting academic in China, Hong Kong, and Singapore. He volunteers his time to apply accounting techniques to crate social projects that assist disadvantaged sections in Australian society.

Dr. Soma Pillay is an Associate Professor in Management. Her teaching interests contribute and complement her research into issues associated with cross cultural studies, ethics, and public sector governance. Prior to joining academia, Soma spent many years in the public service. Soma serves on Editorial Boards of well-ranked journals and is an active reviewer.

Dr. Mahesh Joshi is a Senior Lecturer in the Department of Financial Planning and Tax. With a focus on contemporary issues in accounting practice and education, Mahesh’s passion for curriculum innovations for teaching and research is aimed at delivering industry relevant learning experiences for students. Mahesh has published several research articles in international peer reviewed journals and book chapters. He has published in Journal of Business Ethics, Accounting History, Managerial Auditing Journal, Advances in Accounting, International Journal of Managerial Finance, Journal of Intellectual Capital, Public Money & Management and several other well ranked journals.