ACC and ACCID: Two Accounting Associations from Catalonia, 80 years apart

Abstract

Purpose: Retrospective study of associationism and accounting knowledge in Catalonia, during the period 1924-1940, through the analysis of the journal Organització, published by the Associació de Comptables de Catalunya (ACC, Catalonian Association of Accountants). Comparison between the ACC and the Associació Catalana de Comptabilitat I Direcció (ACCID, Catalonian Association of Accounting and Management), to highlight the evolution of the accounting profession in Catalonia over the course of one century.

Design/methodology: Exploratory study of each issue of the journal Organització during its period of publication (1925-1938) and a review of the literature in the area being studied. Processing of the information obtained through dynamic tables, to obtain the results and conclusions of the research conducted. Exploratory comparison of the ACC and ACCID.

Findings: The study highlights the work carried out by the ACC during its existence, as the driving force behind the accounting profession in Catalonia, and relations with other international associations. It also establishes a parallelism with the ACCID.

Research limitations/implications: Slow access to all the issues of the journal Organització in order to create the corresponding technical files of the works collected in each journal and difficulty in finding ACC documentation in the literature review.

Practical implications: This work highlights the work of professionals in the field of accounting in the 20th and 21st centuries, showing the need for accounting regulations, continued training and internationalization to meet the demands of the business world.

Social implications: It makes professionals and scholars in the field of accounting aware of the importance of the work carried out by the ACC in the first half of the 20th century, and the harmony with the work currently carried out by the ACCID.

Originality/value: The study draws attention to the activity carried out by the ACC, unknown at the time of the founding of the ACCID, and shows that at certain times, associations of accountants have been important on a business level.