Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)

  title={Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)},
  author={Vicente Bicudo de Castro and Dessalegn Getie Mihret},
  journal={Accounting History},
  pages={468 - 487}
Using actor–network theory, this study investigates how the CFC (Conselho Federal de Contabilidade – Federal Council of Accounting) in Brazil transformed into a full-fledged professional accounting body with entry controls. The CFC lacked an entry control mechanism after its establishment in 1946, but introduced a professional entry exam in 2010 after failed attempts between 1999 and 2004. In 2004, resistance from higher education accounting students and the Brazilian Ministry of Education led… 
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