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| Author: | Carnegie, G.D. Napier, C.J. |
| Title: | Traditional accountants and business professionals: Portraying the accounting profession after Enron |
| Journal: | Accounting, Organizations and Society
2010 : APR, VOL. 35:3, p. 360-376 |
| Index terms: | accounting accountants consultancy professions corporate governance literature |
| Language: | eng |
| Abstract: | This paper uses the critical literature on stereotypes to examine how books written for a general readership on Enron and other recent corporate failures portray accountants and accounting, and the implications drawn by their authors for corporate governance and the survival of the financial system. It is explored how commentators have analyzed the changing activities of accountants and have contrasted the personalities of "founding fathers" of the U.S. accounting profession with their early 21st-century successors. It is concluded that changing stereotypes of accountants are evidence of "negative signals of movement" for accounting as a profession. |
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