Accounting meets politics: Theoretical interpretation of key events (1940-2003) of the accounting profession in Australia

Research output: Contribution to journalArticle

Abstract

This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political constituent (the government) and the accounting profession. The paper attempts to demonstrate how the corporatist view can help us understand the social nature of accounting and how the accounting profession can gain a greater awareness of this reality.

Original languageEnglish
Pages (from-to)66-74
Number of pages9
JournalAustralian Accounting Review
Volume16
Issue number38
DOIs
Publication statusPublished - Mar 2006
Externally publishedYes

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