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Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia

Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia

ABEYSEKERA, INDRA
Australian Accounting Review , Volume 16 (38) – Mar 1, 2006
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Publisher
Wiley
Copyright
© 2006 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.2006.tb00327.x
Publisher site
See Article on Publisher Site

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.

Journal

Australian Accounting Review – Wiley

Published: Mar 1, 2006

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