ALBERT

All Library Books, journals and Electronic Records Telegrafenberg

X
feed icon rss

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
  • 1
    Electronic Resource
    Electronic Resource
    The professionalization of accountancy: a history of protecting the public interest in a self-interested way (1995)
    Bradford : Emerald
    Accounting, auditing & accountability journal 8 (1995), S. 48-69 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Reviews the history of the early development of the accountancyprofession in the UK and the USA and describes the organization ofprofessional accountancy bodies in both countries, concentratingparticularly on events in the post-formation period. Identifies thepersistent struggle of UK and US accountants with the conflictingphenomena of economic self-interest and public duty. Shows howprofessional accountancy in the UK and the USA evolved from internalizeddisputes to externalized defences of the professional mission. Thisevolution caused the actions of UK and US accountants to be scrutinizedincreasingly in public. Researched evidence of recent institutionalreaction to such scrutiny is consistent with earlier behaviourassociated with formation events. The economic self-interest ofaccounting professionals appears continuously to have motivated theiractions to protect the public interest.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579510100725
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 2
    Electronic Resource
    Electronic Resource
    The editorial gatekeepers of the accounting academy (1997)
    Bradford : Emerald
    Accounting, auditing & accountability journal 10 (1997), S. 11-30 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Proposes to evidence the colonization of the accounting knowledge production process by a relatively few élite institutions in the USA. By examining the doctoral origins of the editorial board members of six major accounting research journals between 1963 and 1994, demonstrates the extent of the colonization and its potential to bring closure to the knowledge production process. As such, the results are consistent with previous studies by Lee (1995) and Williams and Rodgers (1995), and improve our understanding of the history of the professionalization of accounting research.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579710158694
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 3
    Electronic Resource
    Electronic Resource
    Financial Reporting Quality Labels: The Social Construction of the Audit Profession and the Expectations Gap (1994)
    Bradford : Emerald
    Accounting, auditing & accountability journal 7 (1994), S. 30-49 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Analyses a policy-making issue concerning historically persistentphenomena with the potential, concurrently, to assist the socialconstruction of the audit profession, and create expectation problemscapable of accentuating the present audit crisis. The phenomena are thefinancial reporting quality labels commonly associated with theauditor's opinion on the content of reported financial statements.Reveals the close historical relationship of accountancy and law in aprocess of professionalization in which accountants and lawyers vaguelyand ambiguously describe financial reporting quality by means of variouslabels and supporting criteria. The analysis also suggests the strategicbenefits and disbenefits of reporting quality labels and criteria to theaudit profession within the context of the expectations gap.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579410058256
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...