The effects of institutionalization and structuring in the public accounting profession are considered in relation to the development of education and experience requirements for the profession. The goal is to explain the development of education and experience requirements for public accountants from a broader perspective and improve our understanding of the changes which have taken place in the profession and which are still taking place.
Journal of Management History (Archive) – Emerald Publishing
Published: Jun 1, 1998
Keywords: Accounting; CPA; Theory