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| Tekijä: | Fogarty, T.J. Radcliffe, V.S. Campbell, D.R. |
| Otsikko: | Accountancy before the fall: The AICPA vision project and related professional enterprises |
| Lehti: | Accounting, Organizations and Society
2006 : JAN, VOL. 31:1, p. 1-25 |
| Asiasana: | accounting accountants finance projects regulations companies USA |
| Kieli: | eng |
| Tiivistelmä: | In this paper, the AICPA Vision Project (here as: VP.) is examined. The VP. can be understood as a professional project aimed at repositioning the identity and practice of accountants and as a window into the professional bodies' activities before recent financial scandals and regulatory reform. In terms of work by Giddens and Abbot, the VP. is understood concerning the development and repositioning of professional claims. Archival and interview material is used to analyze the VP. explicating its meaning and significance. (AICPA stands for the American Institute of Certified Public Accountants) |
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