声誉与商业主义:会计有黄金时代吗?美国审计行业1929–1990

IF 3.3 3区 管理学 Q1 BUSINESS, FINANCE
Michael E. Doron
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引用次数: 0

摘要

本文认为,在20世纪的大部分时间里,维护注册会计师的声誉以及学院式的专业环境是美国审计行业的中心目标。Matthews(2017)和Lee(1995)认为经济自身利益一直是该行业的目标。本文基于对会计历史学家未使用的主要资料的广泛研究,认为现有的记录与经济上的自利论点不一致。Magali Larson在《专业主义的兴起》一书中指出,专业人士倾向于追求社会地位和同僚关系,而不是追求利润。审计人员努力保持安静、学院式的职业,以增强他们作为专业人士而非商人的自我形象。但随着美国经济的扩张和以市场为基础的道德观念在20世纪最后30年渗透到美国文化和政府中,这种做法被证明是不可持续的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990

This paper argues that maintaining the CPA’s reputation, along with a collegial professional environment, were the central goals of the American audit profession through most of the twentieth century. Matthews (2017) and Lee (1995) contend that economic self-interest has always been the profession’s goal. This paper, based on extensive study of primary sources largely unused by accounting historians, argues that the existing record is not consistent with an economic self-interest thesis. Magali Larson argued in The Rise of Professionalism that professionals tend to pursue social status and collegiality over profit seeking. Auditors worked to maintain the quiet, collegial profession that enhanced their self-image as professionals, not businessmen. But this proved to be unsustainable as the American economy expanded and a market-based ethic pervaded American culture and government in the last third of the twentieth century.

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来源期刊
CiteScore
4.80
自引率
2.80%
发文量
75
期刊介绍: The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
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