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| Author: | Cooper, D.J. Robson, K. |
| Title: | Accounting, professions and regulation: Locating the sites of professionalization |
| Journal: | Accounting, Organizations and Society
2006 : JUL/AUG, VOL. 31:4-5, p. 415-444 |
| Index terms: | accounting professions professionalization review |
| Language: | eng |
| Abstract: | In this review paper, it is argued that the institutions and sites of professionalization (hereafter as: prof-ion.) projects and regulatory processes (here as: reg-proc/s.) matter, affecting both the outcome of the reg-proc. and the legitimacy of the rules and practices produced. It is also argued that professional (as: prof-al.) firms are increasingly important in prof-ion. and reg-procs. and having not received the deserved attention: an examination of the multinational prof-al. service firms, currently known as the Big 4, can enhance an understanding of prof-ion. and prof-al. regulation etc. |
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