• Marie S. Cooray Department of Accounting, University of Sri Jayewardenepura, Sri Lanka
Keywords: Profession, Work, Specialized, Routinized, Common Good


The question of how a management accounting professionalizing project in a postcolonial context has gained recognition and acceptance, and in turn access to work, propelled to trace the history of development of a profession in Sri Lanka. This has produced an analysis illustrating that it was a mode of routinized practices which created a recognizable and accessible professional space in work settings, for qualified Chartered Institute of Management Accountants (CIMA) in Sri Lanka to prosper. Using the ideas of the sociology of professions advanced by Abbott (1988), and recent advancement in pragmatic sociology (Boltanski and Thevenot, 2006), the paper argues that, over the epoch of this history, such routinized practices were debated, compromised and justified as a ‘Common Good’ to be appreciated by any work setting. It is this ‘Common Good’ which appears to be, institutionalized outside the regulatory realm of the accounting profession, which has made contributions to the economy.


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