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| Author: | Willmott, H. Sikka, P. |
| Title: | On the commercialization of accountancy thesis: A review essay |
| Journal: | Accounting, Organizations and Society
1997 : NOV, VOL. 22:8, p. 831-842 |
| Index terms: | CHANGE WORK ORGANIZATION INDUSTRIAL CONCENTRATION INTERNATIONALIZATION |
| Language: | eng |
| Abstract: | This paper examines Hanlon's thesis on the commercialization of accountancy in relation to contemporary changes in the organization of work and the concentration and internationalization of the accounting industry. Attention is drawn to the tensions between Hanlon's empirical materials and his exegesis of theoretical debates. His book highlights the wider significance of accounting to a shift from Fordist to more flexible forms of accumulation, which is balanced by a discussion of various limitations including the neglect of non-audit business undertaken by accounting firms, and the sketchy treatment of the links between these firms and other key players supported and legitimized the commercialization of accountancy. |
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