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| Author: | Preston, A. M. |
| Title: | The taxman cometh: some observations on the interrelationship between accounting and Inland Revenue practice. |
| Journal: | Accounting, Organizations and Society
1989 : VOL. 14:5/6, p. 389-413 |
| Index terms: | ACCOUNTING INLAND REVENUE COMPANY TAXATION TAX LAW UNITED KINGDOM |
| Language: | eng |
| Abstract: | An analysis of an organizational case exploring an encounter with the powers An exploration of the relationship between the corporatist structure of public accounting regulation and the profession in Ontario, Canada, with social control of the profession analyzed in terms of the moral and intellectual leadership theory and corporatist structures, and the theory of accounting regulation related to the state, market and community forces. Corporatist control. Empirical study. Intraprofessional hegemony. Two Tables cover licenced accountants in Ontario, and percentage composition of principles cited in documents submitted to the Professional Organizations Committee. |
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