The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom

Accounting, Organizations and Society

Volumn 20, Issue 6, 1995, Pages 547-581

  Sikka, Prem ^a   Willmott, Hugh ^b  

^a UNIVERSITY OF EAST LONDON   (United Kingdom)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0001596810     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/0361-3682(94)00027-S     Document Type: Article

References (166)

1. Competition Between the Organizational Professions and the Evolution of Management Control Strategies
2. Changing Management Control Strategies The Rate of Competition Between Accountancy and Organizational Professions
3. Management Control Strategies and Interprofessional Competition: The Cases of Accountancy and Personnel Management
4. The Future Development of Auditing
5. An Open Postcard to Austin Mitchell MP
6. Professional Formation The Case of the Scottish Accountants — Some Corrections and Some Further Thoughts
7. The Fallen Principles
8. New Action on Old Complaints
9. Hitting Out at a Tricky Target
10. Guardians of Knowledge and Public Interest: A Reply
11. Report of the Committee on the Financial Aspects of Corporate Governance
12. The Ideology of Professional Regulation and the Markets for Accounting Labour: Three Episodes in the Recent History of the U.K.
13. (In)stalling European Standards in the U.K.: The Case of the Eighth Directive on the Regulation of Auditors
14. Chartered Accountants as Auditors of Companies
15. Fifty Seven Years in an Accountants Office
16. Secret Meetings Engender the Worst Suspicions
17. The Unacceptable Face of the Audit Profession
18. Establishing a Precedent of Firm Accountability
19. A Clearer Understanding of the Auditor's Role
20. Revitalisation Through Change
21. Little Public Confidence in Regulation by Quango
22. Accounting for Change: Facilitating Power and Accountability
23. Cross Report, Report of a Committee under the Chairmanship of the Rt. Hon. Lord Cross of Chelsea
24. The Twilight of Self-regulation
25. Putting Justice “into Play” on the Global Market: Law, Lawyers, Accountants and the Competition for Financial Services
26. Territorial Battles and Tribal Disputes
27. Sources of Capital and Capitalization in the Scottish Brewing Industry, 1750–1830
28. Company Accounting in the Nineteenth and Twentieth Centuries
29. British Company Accounting and the Law 1844–1900
30. Outsiders' View Obscures the Real Problems
31. The Aura of Accounting in the Context of a Crisis Germany the First World War
32. Company Law and Financial Reporting: A Sociological History of the UK Experience
33. Grenside Report, Report of the Joint Committee Appointed to Consider the Cross Report and Related Matters
34. Unilateral Declaration of Independence
35. Internationalization of the Accounting Firm
36. Why You Should Call Me President
37. Accountability and Accountable Management in the Public Sector
38. Relevance Revisited: Total Quality Management and the Role of Management Accounting
39. The State and the Professions: the Peculiarities of the British
40. Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research
41. Total Separation is Needed as the Only Way to Guarantee Independence of Auditors
42. Auditing's Critics Short on Fact Long on Rhetoric
43. The State, Finance and Industry in Britain
44. Professional Formation: The Case of the Scottish Accountants
45. Social Closure and Occupational Registration
46. Building Respectability
47. Accountants are Putting their Books in Order
48. Auditors Lead the Way to Accountability
49. Ruling Out an Academic Argument
50. A Chance for the Institute to Face up to its Challenges
51. Accounting Expertise and the Politics of the Product Economic Citizenship and Modes of Corporate Govenance
52. Auditors: a Law unto Themselves?
53. Learning How to Act in the Public Interest
54. Preventing a Bumper Crop of Failures
55. Auditing — Last Bastion of the Closed Shop
56. Bankruptcies Raise Questions Over Auditors
57. Auditing the Auditors
58. The Investing Public is Still in the Dark
59. Government Complacent on Frauds and Fiddles
60. Time to Bring Creative Accountants to Book
61. Replacing the Watchdogs with an Independent and Impartial Breed
62. Accountability is the Key
63. An Honest Opinion Favouring Public Interests
64. The BCCI Affair
65. Why Polly Peck Persists
66. Why Auditors Must be Brought to Book
67. Seize Your Chance Now to Make Auditors an Effective Police Force
68. Sleaze City: When Hype Meets Reality
69. Time for Trade Associations to Become More Democratic
70. Why Self-regulation Has Run Out of Last Chances
71. Going Concern Practice Benefits the Big Firms
72. The Whitewashed Way to Big Firms' Profitability
73. Why the Accountancy Mafia Still Rules
74. The ACCA Should Apply Democracy's Stengths
75. Labour's Alternative to Chaps Regulating Chaps
76. Protection of the Public Should Inspire Auditors
77. The Liability Charade
78. Capitalism's Police Force Fails the Unempowered
79. Insolvency Abuse
80. Reforming the Association
81. Government Impotence in “Duty to Report” Rules
82. MPs Press for Shake-up to End Abuse of External Audits
83. Ethical Statements as Smokescreens for Sectional Interests: The Case of the U.K. Accountancy Profession
84. Accounting for Change Institutions of Accountancy
85. Accounting Rationality and Financial Legitimation
86. In Response to Austin Mitchell's Onslaught
87. Accounting and the Law: an Historical Overview of an Uneasy Relationship
88. Trust, Impression Management and the Public Accounting Profession
89. Slicing a Shadow: Business Taxation in an International Framework
90. Profession Determined to Meet Present and Future Challenges
91. Objectives for Maintaining Our Pride in the Profession
92. Auditors: Calling Critics to Account
93. Watchdogs Must be Forced to Bark
94. Modes of Regulation in Advanced Capitalist Societies Locating Accountancy in Four Countries
95. Understanding the Development of the Accountancy Profession in the U.K.
96. On the Arenas of Accounting Change The Process and Translation
97. Eighth Directive: Saluting the Right Flag
98. An Open Profession?
99. Audit Policymaking in the UK The Case of the Auditor's Considerations in Respect of Going Concern
100. Protection Racket
101. Divided Loyalties on Trade and Self-regulation
102. Illuminating the State-Profession Relationship: Some Evidence
103. Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the U.K. Accountancy Profession
104. Guardians of Knowledge and Public Interest: a Reply to Our Critics
105. Eliminating the Expectations Gap?
106. Audit Reforms Are Not Enough
107. Time for Accountants to be Called to Account
108. Where Relationships May be Too Close for Independence
109. After Maxwell and BCCI, the Auditors Must be Audited
110. The Numbered Days of the Sole Practitioner
111. When Biting Rhetoric Consumes All Credibility
112. Putting a Damper on Vociferous Side-shows
113. Setting Mitchell Straight on English ICA Democracy
114. Self-interest Gets us the Institute We Deserve
115. Setting Accounting Standards in the U.K.: The Emergence of Private Accounting Bodies and their Role in the Regulation of Public Accounting Practice
116. Organizing the Profession a Theoretical and Historical Examination of the Development of the Major Accountancy Bodies in the UK
117. Serving the Public Interest? A Critical Analysis of a Professional Claim
118. The Auditing Game a Question of Control and Ownership
119. Maintaining Self-regulation: Making “Interests” Coincide in Discourses on the Governance of the ICAEW
120. Regulation of Accountancy and Accountants: a Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries
121. Why the DTI Still Baulks at Bringing Auditors to Book
122. Banks; the Substance and the Form
123. The Decline of Professionalism