The Intelligentry: rational discrimination in an irrational world

Accounting is part of society and therefore, the need of the profession is to benefit the users of information. The accounting profession is influenced by social, economical and political factors that help shape the final financial report. In the past major accounting bodies such as the Certified Practicing Accountants, Australia (CPA Australia) and the Institute of Chartered Accountants in Australia (ICAA) was one of the last all-male strongholds. Over the years this has changed considerably. This paper outlines some of these changes in accounting culture from a Weberian perspective.