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While the accounting profession in the U.S. has claimed to be a moral or ethical body throughout the twentieth century, its moral schema and code of ethics have in fact undergone a number of changes. This paper argues that the codes of ethics (or professional conduct), and the discourses...
During the period of total war and its aftermath, profound changes occurred in the socio-economic and political fabric of Britain. In the face of fundamental change and national crisis the multi-organized accountancy profession was perceived as being archaic and demands emerged for the reform of...
This paper analyses changes in corporate environmental reporting practices among large Finnish firms in the past five years. Using content analysis of annual reports, we analysed the willingness of firms to disclose environmental information in the years 1987 and 1992. Our sample consisted of 75...
Accountants are part of what Abbott describes as “the system of professions”. Within this system, each professional group strives to defend and expand its area of jurisdiction in competition with rival professions. However, challenges to the accountancy profession do not necessarily come only...
Drawing on published work by Williamson ( Journal of Law and Economics (October 1979) pp. 233–261; The Economic Institutions of Capitalism (New York: Free Press, 1985)), Spicer ( Accounting, Organizations and Society (1988) pp. 302–322), and Walker ( Interfaces (May–June 1988) pp. 62–73)...
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