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 language | English |
|---|---|
| Pages (from-to) | 66-74 |
| Number of pages | 9 |
| Journal | Australian Accounting Review |
| Volume | 16 |
| Issue number | 38 |
| DOIs | |
| Publication status | Published - Mar 2006 |
| Externally published | Yes |
Fingerprint
Cite this
}
Accounting meets politics : Theoretical interpretation of key events (1940-2003) of the accounting profession in Australia. / Abeysekera, Indra.
In: Australian Accounting Review, Vol. 16, No. 38, 03.2006, p. 66-74.Research output: Contribution to journal › Article › Research › peer-review
TY - JOUR
T1 - Accounting meets politics
T2 - Theoretical interpretation of key events (1940-2003) of the accounting profession in Australia
AU - Abeysekera, Indra
PY - 2006/3
Y1 - 2006/3
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=84858318264&partnerID=8YFLogxK
U2 - 10.1111/j.1835-2561.2006.tb00327.x
DO - 10.1111/j.1835-2561.2006.tb00327.x
M3 - Article
VL - 16
SP - 66
EP - 74
JO - Australian Accounting Review
JF - Australian Accounting Review
SN - 1035-6908
IS - 38
ER -