Spain, July 1988: some observations on becoming professional

Article Abstract:

The Spanish Audit Law of 1988 was examined to illuminate the connection between auditing and the Spanish state. This analysis offers an opportunity to assess the link between expertise and the state in a geopolitical context removed from the advanced liberal democracy favored by other researchers. Moreover, this study facilitates the investigation of the spatiotemporal specificity and vulnerability of mechanisms governing expertise and the state. In the aftermath of the Franco era, a linkage between expertise and the state that is different from that found in a liberal environment has emerged. This connection is more attuned to modern Spanish government's contextual and historical realities. Since these links are specific and timely, they tend to be indefinite and provisory, indicating their potential for movement. Based on Deleuze and Guattari's concept of 'becoming,' the linkages are immediate, unending and sensitive to movement.

Analysis, Auditing, Political aspects, Expertise, State (Political science)

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Reporting to employees: identifying the areas of interest to employees

Article Abstract:

This paper identifies the areas of information of interest to employees and the attitudes of accounting executives and employees towards what information was considered to be of interest to employees. Accounting executives felt that employee informational needs were limited to their job security and short-term material benefits from employment. Employees, on the other hand, indicated that their informational needs were far greater and related to their job security, financial matters affecting them, their conditions of employment, and the organizational structure of their employee companies. (Reprinted by permission of the publisher.)

Accounting and auditing

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A stochastic model of professional accountant turnover

Article Abstract:

Public accounting firms have high personnel turnover rates: the average annual turnover rate for Big Eight accounting firms is 20 percent. A stochastic model is described and used to analyze personnel turnover in a mid-western CPA office for the years 1974-1978. The model can be used to predict personnel turnover rates and can help evaluate recruiting policies.

Models, Appointments, resignations and dismissals, Employee resignations

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