ABSTRACT
This chapter traces the masculine discourses which surfaced in the Scottish chartered accountancy profession during the first two decades of the twentieth century on the subject of the admission of women. It examines the divergent views expressed by the local professional organisations in Scotland on the issue of the admission of women. The chapter explores gender segregated character of the solutions formulated by the male professional elite and the way in which these solutions were conditioned by the achievement of the larger goal of the registration of the profession. The authors speculated that the role of gender in constructing the professional accountant might be different in Scotland because: Scottish law, education, business institutions and social stratification, whilst having commonalities with their English and Welsh counterparts, nevertheless have developed differently. A further complication in the minds of the leaders of the Scottish accountancy profession was the position of apprentices currently serving in the armed forces.
