ABSTRACT
The current Canadian Constitution1 recognizes that Canada emerged from three founding cultures/nations-the First Nations2 (Indian, Inuit and Métis), France and England-but in accounting, the true founding nations, i.e., those nations that have had the most signifi cant infl uence on the current organization of the profession and accounting practice, have been France, England and the United States. These countries have exerted an imperial infl uence over Canada but none have achieved complete dominance. Rather, the structure of the Canadian accounting profession and practice refl ects Canada’s position at the interstices of these empires.
