Accounting knowledge and professional privilege: a replication and extension

Article Abstract:

A.J. Richardson reported a negative correlation between the degree to which accounting professionals used standard practices in financial reporting and the occupational prestige of accountants in a 1988 study that relied upon the 1975 Price-Waterhouse and Co database. Although the Price-Waterhouse 1975 database has been shown to contain many factual errors that call into question the utility of the database for making generalizations about the accounting profession as a whole, Richardson felt justified in using it to calculate the degree of discretion used in financial reporting practices. An analysis of independent data collected by Gray et al. (1984) reveals that occupational prestige is not correlated with standard practices in financial reporting.

Psychological aspects, Research, Accountants, Price Waterhouse and Co., Richardson, A.J., Gray, S.J.

---

Accounting as a legitimating institution

Article Abstract:

Recent efforts to redefine the role that accounting plays in society and in organizations have indicated that accounting may be seen as a 'legitimating institution'. The idea of legitimation has not evolved within one theoretic tradition, emerging instead from three sociological traditions, each of which suggests a particular perspective on the phenomenon and opens new research areas. The three sociological traditions identified are: structural-functionalist, social constructionist, and hegemonic.

Accounting and auditing, Social role, Social accounting

---

Accounting knowledge and professional privilege

Article Abstract:

Two models are tested for the association between the structure of professional knowledge and the professions' access to social rewards. The models are based on accounting profession data drawn from 28 nations. Results tend to bolster Larson's 'cognitive exclusiveness' theory, suggesting that the professions garner rewards through knowledge standardization and institutionalization of practitioner training within universities. Autonomy in practice is also maintained at the same time.

Usage, Knowledge, Theory of, Epistemology, Professional socialization

Similar abstracts:

• Abstracts: Loss contingency reports and stock prices: a replication and extension of Banks and Kinney. Detecting contemporaneous security market reactions to a sequence of related events
• Abstracts: A multivariate analysis of responses to dissatisfaction. Male nudity in advertisements: a modified replication and extension of gender and product effects
• Abstracts: Combination can provide flexibility of partnership with S corporation advantages. Business purpose tests issued for tax year changes of partnerships, S corporations
• Abstracts: Building on IT. DP: a business within a business. Using IT to support business strategy
• Abstracts: The BAA flotation. Banks review Third World debt. What happened?

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.