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Author: | Robson, K. |
Title: | The ideology of professional regulation and the markets for accounting labour: three episodes in the recent history of the U.K. accountancy profession |
Journal: | Accounting, Organizations and Society
1994 : AUG, VOL. 19:6, p. 527-553 |
Index terms: | UNITED KINGDOM ACCOUNTING LABOUR |
Language: | eng |
Abstract: | The interplay between the ideology of the profession that seeks to legimitize accounting's regulatory regime and the practices of accountants in expanding the scope of the markets for their labour is critical to understanding the changing "professional" ideology of accountants. This interplay is central to each of three recent episodes in the history of UK accountancy bodies examined in this paper, which are negotiations over the scope and impact of the Eighth EC Directive and others. |
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