haku: @indexterm Greece / yhteensä: 288
viite: 144 / 288
| Tekijä: | Ballas, A. |
| Otsikko: | The creation of the auditing profession in Greece |
| Lehti: | Accounting, Organizations and Society
1998 : NOV, VOL. 23:8, p. 715-736 |
| Asiasana: | ACCOUNTING ORGANIZATION GREECE |
| Kieli: | eng |
| Tiivistelmä: | Traditionally, studies of the professionalization of auditors have highlighted how accountants used the state to advance their interests. This paper examines the emergence of the auditing profession in Greece and how it was used by the state to further the strategic interests during the late 1940s and early 1950s period. The evidence presented shows that auditing was perceived as an instrument of both economic and political control as well as a legitimising device of the Greek government at the time. |
SCIMA