Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: the continual quest for legitimation

Article Abstract:

The evolution of the professional conduct of the US accounting profession from the turn of the century through the late 1980s is traced. The study seeks to understand accountants' codes of ethics in their societal context, especially the cultural conditions of the time. It is proposed that the codes of ethics and associated discourses are meant to gain legitimacy for the profession before the state and its powerful institutions. Two different periods in which significant changes in professional code of ethics had occurred are examined. The first period is the turn of the century when the first code was promulgated, while the second period is the 1980s when the current code was developed. The study wants to prove that the evolution of the code represents both the political challenges to the profession's legitimacy and the cultural changes in the American society.

Social aspects, Ethical aspects, Accountants, Professional ethics

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Globalization and nationalism in a multinational accounting firm: the case of opening new markets in Eastern Europe

Article Abstract:

The case of a major accounting company that established a branch in Russia illustrates the difficulties experienced by Big Six accounting firms as they integrate and coordinate their global operations. It highlighted the micro-politics of setting up a new office in a developing market by a multinational company. The firm's expansion into Russia was influenced by the demands of its multinational clients, as well as by its own desire to establish a presence in local markets. The strong sense of national spheres of influence common to the Big Six firms also played a part in the company's decision to expand in Russia. The case is examined in the context of the tensions between globalization and nationalism, and the restrictions on rational investing and decision making in a highly complicated organization.

Case studies, Foreign operations, International business enterprises, Multinational corporations, Accounting firms, Accounting services

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Critical studies in accounting

Article Abstract:

Continued growth in the accounting profession is forecast in the US and in the UK, but accounting information is not widely used in organizations. A continued tendency to question the significance of accounting practices and accountants is described. The significance of accounting changes according to historic and institutional circumstances, but research points to the key involvement of the state and the role of accounting in conflict with different societal groups. Another theme in critical accounting studies concerns accounting and interests.

Research, Analysis, Accounting, Financial research

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