haku: @author Richardson, A. J. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Richardson, A. J. |
| Otsikko: | Accounting knowledge and professional privilege. |
| Lehti: | Accounting, Organizations and Society
1988 : VOL. 13:4, p. 381-396 |
| Asiasana: | ACCOUNTING PROFESSION |
| Kieli: | eng |
| Tiivistelmä: | A test of two models concerning the relationship between the structure of professional knowledge and the professions' access to social rewards, based on data of accounting professions in 28 countries. Support for Larson's "cognitive exclusiveness" theory, suggesting that the professions gain rewards by standardizing their knowledge, institutionalizing practitioner training in universities, and ensuring autonomy in practice. The sociological perspectives on professional knowledge. Method and data. Seven Tables illustrate the study. One Appendix lists countries covered by the sample and the other: practices at the end-points of scales used in the analysis. |
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