Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878-1960)

The paper examines how the historical context of “Greekness” and British rule shaped the rise of local Greek Cypriot commercial schools and the emergence of accounting education in colonial Cyprus (1878–1960). The findings of the paper illustrate how local inhabitants gradually came to embrace the British model of commercial and accounting education whilst attempting to retain a spirit of “Greekness” in their schools, partly through the subjects that were taught. The detailed analysis sheds light on the antecedent and conditioning factors from which local accounting education emerged and charts how the profession ultimately developed after Cyprus’ independence. Commercial and accounting education in Cyprus during the colonial period was ostensibly associated to social mobility ambitions while maintaining and reinforcing a British mind-set. The paper is one of the few studies that provides detailed insights into the rise of, and the central actors involved in, commercial and accounting education, demonstrating how the reproduction and expansion of the imperial model faced both resistance, compromise and eventually acceptance.