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| Author: | Velayutham, S. Perera, H. |
| Title: | Recent developments in the accounting profession in New Zealand: a case of deprofessionalization? |
| Journal: | International Journal of Accounting
1996 : VOL. 31:4, p. 445-462 |
| Index terms: | ACCOUNTING ACCOUNTING PROFESSION NEW ZEALAND |
| Language: | eng |
| Abstract: | The international accounting literature is replete with references to the importance of professionalization of accounting in its development. While professionalization of accounting is progressing at a rapid rate in many developing countries, the recent developments in some western industrialized countries seem to suggest a different trend. This paper proposes to investigate these developments and provide a critical analysis focusing on the western industrialized country (i.e. , New Zealand). |
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