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| Author: | Chua, W. Sinklair, A. |
| Title: | Interests and the profession-state dynamic: explaining the emergence of the Australian public sector accounting standards board |
| Journal: | Journal of Business Finance and Accounting
1994 : JUL, VOL. 21:5, p. 669-705 |
| Index terms: | ACCOUNTING STANDARDS AUSTRALIA PUBLIC SECTOR |
| Language: | eng |
| Abstract: | This paper seeks to understand the professionalization project of accountants by historically "following" the organized, contingent interests of state agencies, professional elites, business and community organisations. Drawing upon recent research on the accounting profession that is grounded in the work of Weber, Marx and Foucault, professions are seen as self-interested transnational collectives whose internal modes of membership control and external relationships with other organized interests are both structured and subject to continual renegotiation and change. |
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