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Journal of Business Ethics

Erschienen in:

20.04.2016

Introduction to Thematic Symposium on Accounting Professionalism

verfasst von: Sally Gunz, Linda Thorne

Erschienen in: Journal of Business Ethics | Ausgabe 2/2017

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The five papers and their discussant comments that follow are the product of the Symposium conducted by the Centre for Accounting Ethics, University of Waterloo, in Toronto, Canada, May 2015. The theme of both the Symposium and this collection of papers is accounting professionalism. The motivation for the Symposium was to increase our insights and understanding of the key factors that shape accounting professionalism today. More specifically, the intent was to increase our understanding of the factors that impact accounting professionalism and to explore how shifting notions of professionalism might impact the role of accounting in society and the delivery of accounting services. Many of the themes flowing through the papers in this collection can be traced to the critical work of Zeff (2003a, b). It was particularly fitting therefore that Dr. Zeff gave the plenary presentation at the Symposium. …

Nächster Artikel An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making

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For example, arguably little has changed in terms of the underlying flaws in the rating systems that were an integral part of the 2008 financial collapse (Morgensen 2016).

Zeff (1987, 2003a, b) provides an overview of the evolution of the accounting profession. Zeff (2003a, b) presented a typology of the three stages of the evolution of the accounting profession: formation, institutionalization, and commercialization. The first stage, formation, occurred prior to 1940 and was characterized by the formulation and the development of accounting professionalism. The second stage, institutionalization, lasted from the 1940s to the mid-1960s when professional accountants set accounting standards and there was little question of the ethicality of professional accountants. The third stage, commercialization, involved increased emphasis on consulting practices and revenue growth in the accounting firms.

Cooper, D. J., & Robson, K. (2006). Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society, 31(4), 415–444.CrossRef

Denison, C. A., Ravenscroft, S. P., & Williams, P. F. (2014). Accounting and public policy: The importance of credible research. Accounting and the Public Interest, 14, 113–127.CrossRef

Li, C. (2009). Does client importance affect public accountant independence at the office level? Empirical evidence from going-concern opinions. Contemporary Accounting Research, 26(1), 201–230.CrossRef

Morgensen, G. (2016, January 8). Ratings agencies still coming up short, years after crisis. The New York Times. Retrieved from http://www.nytimes.com/2016/01/10/business/ratings-agencies-still-coming-up-short-years-after-crisis.html?_r=1

Ramanna, K. (2015). Political standards: Accounting for legitimacy. Chicago: University of Chicago Press.CrossRef

Ruddock, C., Taylor, S. J., & Taylor, S. L. (2006). Nonaudit services and earnings conservatism: Is public accountant independence impaired? Contemporary Accounting Research, 23(3), 701–746.CrossRef

Suddaby, R., Cooper, D., & Greenwood, R. (2007). Transnational regulation of professional services: Governance dynamics of field level organizational change. Accounting, Organizations and Society, 32, 333–362.CrossRef

Suddaby, R., & Muzio, D. (2014). Theoretical perspectives of the professions. Working Paper.

Ye, P., Carson, E. & Simnett, R. (2011). Threats to public accountant independence: The impact of relationship and economic bonds. Auditing: A Journal of Practice & Theory, 30(1), 121–148.CrossRef

Zeff, S. A. (1987). Does the CPA belong to a profession. Accounting Horizons, 1(2), 65–68.

Zeff, S. A. (2003a). How the US accounting profession got where it is today: Part I. Accounting Horizons, 17(3), 189–205.CrossRef

Zeff, S. A. (2003b). How the U.S. accounting profession got where it is today: Part II. Accounting Horizons, 17(4), 267–286.CrossRef

Titel: Introduction to Thematic Symposium on Accounting Professionalism
verfasst von: Sally Gunz
Linda Thorne
Publikationsdatum: 20.04.2016
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 2/2017
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-016-3147-1

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