haku: @indexterm ACCOUNTING PROFESSION / yhteensä: 287
viite: 25 / 287
| Tekijä: | Dezalay, Y. |
| Otsikko: | Accountants as "new guard dogs" of capitalism: Stereotype or research agenda |
| Lehti: | Accounting, Organizations and Society
1997 : NOV, VOL. 22:8, p. 825-829 |
| Asiasana: | ACCOUNTING PROFESSION PUBLIC GOODS CONTROL THEORIES REVIEW |
| Kieli: | eng |
| Tiivistelmä: | Gerard Hanlon analyses the socialisation process in the "big six", drawing inspiration from the thesis of the regulation school. For accountants are the new "controllers" of "a process of flexible accumulation", one that goes hand in hand with a heightened international division of labor. Unfortunately his research site remains too limited to confirm/disconfirm his hypothesis. The transposition of neo-marxist theories leads him to underestimate the hole work of construction of social credibility of accounting knowledge, as well as the comples play of interaction between these "multinational service conglomerates" and the local or national dignitaries who continue to represent the core of the field of practice. |
SCIMA