Corporatization and the regulation of accounting services

British Accounting Review

Volumn 28, Issue 4, 1996, Pages 351-368

  Velayutham, Sivakumar ^a  

^a MASSEY UNIVERSITY   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030529347     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1996.0023     Document Type: Article

References (47)

1. Abbott, A. (1988). The System of Professions. Chicago, University of Chicago Press.
2. Accountancy (1995). Editorial - The Audit Co Ltd. Accountancy, November, p. 3.
3. Briloff, A.J. (1993). 'The accountancy regulatory process: the United States experience', Critical Perspectives on Accounting, Vol. 4, pp. 73-83.
4. Burrage, M. & Torstendahl, R. (eds.). (1990). Professions in Theory and History, London, Sage.
5. Byington, J.R. & Sutton, S.G. (1991). 'The self-regulating profession: an analysis of the political monopoly tendencies of the audit profession', Critical Perspectives on Accounting, Vol. 2, pp. 315-330.
6. Carr-Saunders, A.M. & Wilson, P.A. (1933). The Professions. Clarendon Press, Oxford.
7. Child, J. & Fulk, J. (1982). 'Maintenance of occupational control', Work and Occupations, 9(2). pp. 155-92.
8. Dent, M. (1993). Professionalism, educated labour and the state: hospital medicine and the new managerialism. The Sociological Review, pp. 244-273.
9. Derber, C. (1983). Sponsorship and the control of physicians. Theory and Society, 12, pp. 561-601.
10. Dye, R.A. (1995). 'Incorporation and the audit market', Journal of Accounting and Economics, 19, pp. 75-114.
11. Economist. (1994). 'Partners in pain', Economist, July 9th, pp. 61-62.
12. Engel, G.V. (1970). 'Professional autonomy and bureaucratic organisation', Administrative Science Quarterly, 15, pp. 12-21.
13. Engel, G.V. & Hall, R.H. (1971). 'The growing industrialization of the professions', In Freidson, E. (ed.), The Professions and their Prospects, London, Sage.
14. Fama, E.F. & Jensen, M.C. (1983). 'Separation of ownership and control', Journal of Law and Economics, 26, pp. 301-325.
15. Forsyth, P.B. & Danisiewicz, T.J. (1985). 'Towards a theory of professionalization', Work and Occupations, 12(1), pp. 59-76.
16. Freidson, E. & Rhea, B. (1963). 'Process of control in a company of equals', Social Problems, 11, pp. 117-131.
17. Freidson, E. (1975). Profession of Medicine: A Study of the Sociology of Applied Knowledge. New York, Dodd, Mead & Co.
18. Freidson, E. (1982). 'Occupational autonomy and labour market shelters', In P. Stewart & M. Cantor, (eds), Varieties of Work, Beverley Hills, Sage.
19. Green, E. (1979). Debtors to their Profession: A History of the Institute of Bankers, London, Methuen & Co.
20. Hafferty, F.W. (1988). 'Theories at the crossroads: a discussion of evolving views on medicine as a profession', The Millbank Quarterly, 66(2), pp. 202-230.
21. Hall, R.H. (1969). Occupations and the Social Structure, Englewood Cliffs, N.J., Prentice Hall.
22. Hall, R.H. (1983). 'Theoretical trends in the sociology of occupations', The Sociological Quarterly, 24, pp. 5-23.
23. Hanlon, G. (1994). The Commercialisation of Accountancy, London, MacMillan.
24. Haug, M. (1976). 'The erosion of professional authority: a cross-cultural inquiry in the case of the physician', Milbank Memorial Fund Quarterly/Health and Society, 54(1), pp. 83-106.
25. Howard, P. (1994). 'Auditors in clash over standards', Financial Forum, 3(7), p. 1.
26. Institute of Chartered Accountants in England and Wales (ICAEW) (1986). 'Self-regulation and the quality of professional service - a proposed framework', Accountancy, August, pp. 141-143.
27. Johnson, T.J. (1972). Professions and Power, New York, Macmillan.
28. Kedslie, M.J.M. (1990). 'Mutual self interest - a unifying force: the dominance of social closure over social background in the early professional accounting bodies', The Accounting Historians Journal, pp. 1-19.
29. Kessel, R.A. (1958). 'Price discrimination in medicine', The Journal of Law and Economics, 1, pp. 20-53.
30. Klegon, D. (1978). 'The sociology of professions: an emerging perspective', Sociology of Work and Occupations, 5(3), pp. 259-84.
31. Kornhauser, W. (1962). Scientist in Industry: Conflict and Accommodation, Berkeley, University of California Press.
32. Larson, M.S. (1977). The Rise of Professionalism, Berkeley, University of California Press.
33. Light, D. & Levine, S. (1988). 'The changing character of the medical profession: a theoretical overview'. The Milbank Quarterly, 66(2), pp. 10-32.
34. Likierman, A. (1990). Professional Liability: Department of Trade and Industry Study, London, Her Majesty's Stationery Office.
35. McKinlay, J.B. (1988). 'Introduction to supplement on the changing character of the medical profession', The Millbank Quarterly, 66(2), pp. 1-9.
36. Mitchell, A. (1990). 'Auditing - last bastion of the closed shop', Accountancy, November, pp. 21-22.
37. Mitchell, A., Puxty, T., Sikka, P. & Willmott, H. (1994). 'Ethical statements as smokescreens for sectional interests: The case of the UK accountancy profession', Journal of Business Ethics, Vol. 13, pp. 39-51.
38. Mitnick, B.M. (1980). The Political Economy of Regulation, New York, Columbia University Press.
39. Montagna, P.D. (1974). Certified Public Accounting: A Sociological View of a Profession in Change, Houston, Scholars Book.
40. Moran, M. & Wood, B. (1993). States, Regulation and the Medical Profession, Buckingham, Open University Press.
41. Prandy, K. (1965). Professional Employees: A Study of Scientist and Engineers, London, Faber.
42. Radcliffe, V., Cooper, D.J. & Robson, K. (1994). 'The management of professional enterprises and regulatory change: British accountants and the Financial Services Act, 1986', Accounting, Organizations and Society, Vols 19(7), pp. 601-628.
43. Scott, W.R. (1965). 'Reactions to Supervision in heteronomous professional organisations', Administrative Science Quarterly, 10, pp. 63-81.
44. Sikka, P. & Willmott, H. (1995). 'The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom'. Accounting, Organizations and Society, 20, pp. 547-581.
45. Willmott, H. (1986). 'Organising the profession: a theoretical and historical examination of the development of the major accountancy bodies in the UK', Accounting Organizations and Society, Vol. 11(6), pp. 555-580.
46. Willmott, H., Sikka, P. & Puxty, A. (1994). 'Barely afloat: The industrialization and self-regulation of accounting'. The Journal of Applied Accounting Research, Vol. 2(1), pp. 58-79.
47. World Accounting Report (1994). 'KPMG calls for Big 6 crisis meeting', World Accounting Report, July, p. 5.