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Analysis of a failed jurisdictional claim The rhetoric and politics surrounding the AICPA global credential project

Analysis of a failed jurisdictional claim The rhetoric and politics surrounding the AICPA global... Purpose – The American Institute of Certified Public Accountants (AICPA) recently proposed a global consulting credential involving a diverse set of professions including accountancy, business law, and information technology. The proposal was widely debated in the professional literature, and was a divisive issue among CPAs. In late 2001, the AICPA membership voted against any further commitment to the credential. The purpose of this paper is to examine the global credential initiative in an effort to understand why professional jurisdictional claims may fail at the theorization stage. Design/methodology/approach – The paper relies primarily on a qualitative review and analysis of archival materials and published articles and commentaries relating to the global credential project. Findings – The analysis indicates that the AICPA failed to establish either the pragmatic or moral legitimacy of the proposed credential in the eyes of the audiences. This failure appears to be attributable to the sociopolitical environment in which the credential was promoted, and to flaws in the rhetoric used by the AICPA to articulate its jurisdictional claim. Research limitations/implications – The paper demonstrates the importance of legitimacy to the ability to successfully theorize institutional changes. Originality/value – This paper investigates how the AICPA theorized the global credential knowledge claim, and how theorization failed to persuade the audiences to support the credential. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

Analysis of a failed jurisdictional claim The rhetoric and politics surrounding the AICPA global credential project

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References (144)

Publisher
Emerald Publishing
Copyright
Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570510609324
Publisher site
See Article on Publisher Site

Abstract

Purpose – The American Institute of Certified Public Accountants (AICPA) recently proposed a global consulting credential involving a diverse set of professions including accountancy, business law, and information technology. The proposal was widely debated in the professional literature, and was a divisive issue among CPAs. In late 2001, the AICPA membership voted against any further commitment to the credential. The purpose of this paper is to examine the global credential initiative in an effort to understand why professional jurisdictional claims may fail at the theorization stage. Design/methodology/approach – The paper relies primarily on a qualitative review and analysis of archival materials and published articles and commentaries relating to the global credential project. Findings – The analysis indicates that the AICPA failed to establish either the pragmatic or moral legitimacy of the proposed credential in the eyes of the audiences. This failure appears to be attributable to the sociopolitical environment in which the credential was promoted, and to flaws in the rhetoric used by the AICPA to articulate its jurisdictional claim. Research limitations/implications – The paper demonstrates the importance of legitimacy to the ability to successfully theorize institutional changes. Originality/value – This paper investigates how the AICPA theorized the global credential knowledge claim, and how theorization failed to persuade the audiences to support the credential.

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Aug 1, 2005

Keywords: Accounting; Professional associations; Organizational change

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