Professionalism and accounting rules

Professionalism and Accounting Rules

Volumn , Issue , 2003, Pages 1-242

  West, Brian P ^a  

^a UNIVERSITY OF BALLARAT   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84909413103     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9780203380628     Document Type: Book

References (597)

1. Abbott, A. (1983) 'Professional ethics', American Journal of Sociology, 88(5): 855-85.
2. Abbott, A.D. (1988) The System of Professions: An Essay on the Division of Expert Labor, Chicago: University of Chicago Press.
3. Abdolmohammadi, M., Novin, A. and Christopher, T. (1997) 'A comparative study of the problems facing education and practice of accounting in Australia and the United States', Accounting Research Journal, 10(1): 99-108.
4. Accounting Education Change Commission (1990) Position Statement No. 1 'Objectives of education for accountants'. Accounting in Higher Education: Report of the Review of the Accounting Discipline in Higher Education ('Mathews Report') (1990) 3 vols, Canberra: Australian Government Publishing Service.
5. Albrecht, S. (1997) 'U.S. educators look to the big picture', Australian Accountant, 67(4): 52-4.
6. Albrecht, W.S. and Sack, R.J. (2000) Accounting Education: Charting the Course Through a Perilous Future, (Accounting Education Series, vol. 16), Sarasota: American Accounting Association.
7. Allen, K. (1991) 'In pursuit of professional dominance: Australian accounting 1953-1985', Accounting, Auditing and Accountability Journal, 4(1): 51-67.
8. American Accounting Association (1966) The American Accounting Association: Its First Fifty Years, Sarasota: American Accounting Association.
9. American Accounting Association Committee on Concepts and Standards for External Financial Reports (1977) Statement on Accounting Theory and Theory Acceptance, Sarasota:American Accounting Association.
10. American Accounting Association Committee on the Future Structure, Content, and Scope of Accounting Education (1986) 'Future accounting education: preparing for the expanding Profession' ('Bedford Report'), Issues in Accounting Education, 1(1): 168-95.
11. American Accounting Association Committee to Prepare a Statement of Basic Accounting Theory (1966) A Statement of Basic Accounting Theory, Sarasota: American Accounting Association.
12. Annisette, M. (1999) 'Importing accounting: the case of Trinidad and Tobago', Accounting, Business and Financial History, 9(1): 103-33.
13. Annisette, M. (2000) 'Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago', Accounting, Organizations and Society, 25(7): 631-59.
14. Aranya, N. (1974) 'The influence of pressure groups on financial statements in Britain', Abacus, 10(1): 3-12.
15. Archer, S. (1997) 'The ASB's exposure draft statement of principles: a comment', Accounting and Business Research, 27(3): 229-41.
16. Arrington, C.E. (1990) 'Intellectual tyranny and the public interest: the quest for the grail and the quality of life', Advances in Public Interest Accounting, 3: 1-16.
17. Arrington, C.E. and Francis, J.R. (1989) 'Letting the chat out of the bag: deconstruction, privilege and accounting research', Accounting, Organizations and Society, 14(1/2): 1-28.
18. Arrington, C.E. and Francis, J.R. (1993) 'Accounting as a human practice: the appeal of other voices', Accounting, Organizations and Society, 18(2/3): 105-6.
19. Arrington, C.E. and Schweiker, W. (1992) 'The rhetoric and rationality of accounting research', Accounting, Organizations and Society, 17(6): 511-33.
20. Asechemie, D.P.S. (1995) 'Accounting, time and African philosophy', Advances in Public Interest Accounting, 6: 19-33.
21. Atkinson, P. and Delamont, S. (1990) 'Professions and powerlessness: female marginality in the learned occupations', The Sociological Review, 38(1): 90-110.
22. 'Australian Accountancy Profession Joint Submission' (1982) (Submission to National Companies and Securities Commission regarding the establishment of an Accounting Standards Review Board), reprinted in The Australian Accountant, 52(5): 308-10.
23. Australian Society of Accountants (1962) History of the Australian Society of Accountants and its Antecedent Bodies: 1887 to 1962, Melbourne: Australian Society of Accountants.
24. Australian Society of Certified Practising Accountants (1991) ASA 2 'History of the Society', Members' Handbook, Melbourne: Australian Society of Certified Practising Accountants.
25. Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia (1994) A Research Study on Financial Reporting and Auditing - Bridging the Expectation Gap, Melbourne and Sydney: Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia.
26. Baer, W.C. (1986) 'Expertise and professional standards', Work and Occupations, 13(4): 532-52.
27. Bailey, D. (1992) 'The attempt to establish the Russian accounting profession 1875-1931', Accounting, Business and Financial History, 2(1): 1-23.
28. Baker, C.R. (1993) 'Self-regulation in the public accounting profession: the structural responses of the large public accounting firms to a changing environment', Accounting, Auditing and Accountability Journal, 6(2): 68-80.
29. Barber, B. (1963) 'Some problems in the sociology of professions', Daedalus, 92(4): 669-88.
30. Baxt, R. (1987) 'Should auditors have limited liability?', The Chartered Accountant in Australia, 57(7): 65-6.
31. Baxter, W.T. (1994, originally published 1979) 'Accounting standards - boon or curse?', in S.A. Zeff and B.G. Dharan (eds) Readings and Notes on Financial Accounting, 4th edn, New York: McGraw-Hill.
32. Bedford, N.M. (1978) 'The impact of a priori theory and research on accounting practice', in A.R. Abdel-khalik and T.F. Keller (eds) The Impact of Accounting Research on Practice and Disclosure, Durham: Duke University Press.
33. Begum, R. and West, B. (1996) 'Non-current asset valuation: an Australian Survey', Charter, 67(1): 49-51.
34. Belkaoui, A. (1991) 'The context of the contemporary accounting profession', Advances in Public Interest Accounting, 4: 83-97.
35. Belkaoui, A.R. and Jones, S. (1996) Accounting Theory, Sydney: Harcourt Brace.
36. Benson, H. (1981) 'The professions and the community', The Australian Accountant, 51(4): 239-44.
37. Benston, G.J. (1976) 'Public (U.S.) compared to private (U.K.) regulation of corporate financial disclosure', The Accounting Review, 51(3): 494-8.
38. Benston, G.J. (1980) 'The establishment and enforcement of accounting standards:methods, benefits and costs', Accounting and Business Research, 11(41): 51-60.
39. Benston, G.J. (1982a) 'An analysis of the role of accounting standards for enhancing corporate governance and social responsibility', Journal of Accounting and Public Policy, 1(1): 5-17.
40. Benston, G.J. (1982b) 'Accounting and corporate accountability', Accounting, Organizations and Society, 7(2): 87-105.
41. Bevis, H.W. (1966) 'Progress and poverty in accounting thought', Journal of Accountancy, 122(1): 34-40.
42. Birkett, W.P. and Walker, R.G. (1971) 'Response of the Australian accounting profession to company failures in the 1960s', Abacus, 7(2): 97-136.
43. Birkett, W.P. and Walker, R.G. (1972) 'Professional ideas on research in accounting:Australia, 1930-49', Abacus, 8(1): 35-60.
44. Blake, J. (1995) Accounting Standards, 5th edn, London: Pitman.
45. Bloom, R. and Naciri, M.A. (1989) 'Accounting standard setting and culture: a comparative analysis of the United States, Canada, England, West Germany, Australia, New Zealand, Sweden, Japan and Switzerland', The International Journal of Accounting, 24(1): 70-97.
46. Bloom, R., Heymann, H.G., Fuglister, J. and Collins, M. (1994) The Schism in Accounting, Westport: Quorum Books.
47. Blough, C.G. (1937) 'The need for accounting principles', The Accounting Review, 12(1): 30-6.
48. Boland, L.A. and Gordon, I.M. (1992) 'Criticizing positive accounting theory', Contemporary Accounting Research, 9(1): 142-70.
49. BonJour, L. (1985) The Structure of Empirical Knowledge, Cambridge: Harvard University Press.
50. Booth, P. and Cocks, N. (1990a) 'Critical research in accounting standard setting', Journal of Business Finance and Accounting, 17(4): 511-28.
51. Booth, P. and Cocks, N. (1990b) 'Power and the study of the accounting profession', in D.J. Cooper and T.M. Hopper (eds) Critical Accounts, London: Macmillan.
52. Boreham, P. (1983) 'Indetermination: professional knowledge, organization and control', The Sociological Review, 31(4): 693-718.
53. Boymal, D.G. (1988) 'The application of accounting standards to small business', The Chartered Accountant in Australia, 58(7): 49-51.
54. Boys, P. (1994) 'The origins and evolution of the accountancy profession', in W. Hapgood (ed.) Chartered Accountants in England and Wales: A Guide to Historical Records, Manchester: Manchester University Press.
55. Brewer, L. (1996) 'Bureaucratic organisation of professional labour', Australian and New Zealand Journal of Sociology, 32(3): 21-38.
56. Bricker, R.J. and Previts, G.J. (1990) 'The sociology of accountancy: a study of academic and practice community schisms', Accounting Horizons, 4(1): 1-14.
57. Brief, R.P. (1975) 'The accountant's responsibility in historical perspective', The Accounting Review, 50(2): 285-97.
58. Briloff, A.J. (1972) Unaccountable Accounting, New York: Harper and Row.
59. Briloff, A.J. (1981) The Truth About Corporate Accounting, New York: Harper and Row.
60. Briloff, A.J. (1990) 'Accountancy and society. A covenant desecrated', Critical Perspectives on Accounting, 1(1): 5-30.
61. Briloff, A.J. (1993) 'Unaccountable Accounting revisited', Critical Perspectives on Accounting, 4(4): 301-35.
62. Briston, R.J. and Kedslie, M.J.M. (1986) 'Professional formation: the case of Scottish accountants - some corrections and some further thoughts', The British Journal of Sociology, 37(1): 122-30.
63. Briston, R.J. and Kedslie, M.J.M. (1997) 'The internationalization of British Professional Accounting: the role of the examination exporting bodies', Accounting, Business and Financial History, 7(2): 175-94.
64. Broadbent, J. (1995) 'The values of accounting and education: some implications of the creation of visibilities and invisibilities in schools', Advances in Public Interest Accounting, 6: 69-98.
65. Brown, P. and Howieson, B. (1998) 'Capital markets research and accounting standard setting', Accounting and Finance, 38(1): 5-28.
66. Brown, P., Izan, H.Y. and Loh, A.L. (1992) 'Fixed asset revaluations and managerial incentives', Abacus, 28(1): 36-57.
67. Brown, P. and Tarca, A. (2001) 'Politics, process and the future of Australian Accounting Standards', Abacus, 37(3): 267-96.
68. Brown, R.B. (ed.) (1968, originally published 1905) History of Accounting and Accountants, London: Frank Cass and Company.
69. Buckley, J.W. (1980) 'Policy models in accounting: a critical commentary', Accounting, Organizations and Society, 5(1): 49-64.
70. Burchell, S., Clubb, C. and Hopwood, A.G. (1985) 'Accounting in its social context:towards a history of value added in the United Kingdom', Accounting, Organizations and Society, 10(4): 381-413.
71. Burchell, S., Clubb, C., Hopwood, A., Hughes, J. and Nahapiet, J. (1980) 'The roles of accounting in organizations and society', Accounting, Organizations and Society, 5(1): 5-27.
72. Burkett, G. and Knafl, K. (1974) 'Judgement and decision making in a medical speciality', Sociology of Work and Occupations, 1(1): 82-109.
73. Burns, D.C. and Haga, W.J. (1977) 'Much ado about professionalism: a second look at accounting', The Accounting Review, 52(3): 705-15.
74. Burrage, M. (1990) 'Introduction: the professions in sociology and history', in M. Burrage and R. Torstendahl (eds) Professions in Theory and History: Rethinking the Study of the Professions, London: Sage.
75. Burrows, G. (1996) The Foundation: A History of the Australian Accounting Research Foundation 1966-91, Melbourne: Australian Accounting Research Foundation.
76. Byington, J.R. and Sutton, S.G. (1991) 'The self-regulating profession: an analysis of the political monopoly tendencies of the audit profession', Critical Perspectives on Accounting, 2(4): 315-30.
77. Byrne, G. (1937) 'To what extent can the professional practice of accounting be reduced to rules and standards?', Journal of Accountancy, 54(5): 364-79.
78. Canning, J.B. (1978, originally published 1929) The Economics of Accountancy, New York:Arno.
79. Caplow, T. (1966, originally published 1954) 'The sequence of professionalization', in H.M. Vollmer and D.L. Mills (eds) Professionalization, Englewood Cliffs: Prentice-Hall.
80. Carey, J.L. (1968) 'What is the professional practice of accounting?', The Accounting Review, 43(1): 1-9.
81. Carey, J.L. (1969) The Rise of the Accounting Profession: From Technician to Professional, New York: American Institute of Certified Public Accountants.
82. Carey, J.L. and Doherty, W.O. (1966) Ethical Standards of the Accounting Profession, New York: American Institute of Certified Public Accountants.
83. Carnegie, G.D. (1993) 'The Australian Institute of Incorporated Accountants', Accounting, Business and Financial History, 3(1): 61-80.
84. Carnegie, G.D. and Edwards, J.R. (2001) 'The construction of the professional accountant:the case of the Incorporated Institute of Accountants, Victoria (1886)', Accounting, Organizations and Society, 26(4/5): 301-25.
85. Carnegie, G.D. and Parker, R.H. (1996) 'The transfer of accounting technology to the southern hemisphere: the case of William Butler Yaldwyn', Accounting, Business and Financial History, 6(1): 23-49.
86. Carnegie, G.D. and Parker, R.H. (1999) 'Accountants and empire: the case of co-membership of Australian and British accountancy bodies, 1885 to 1914', Accounting, Business and Financial History, 9(1): 77-102.
87. Carr-Saunders, A.M. (1966, originally published 1928) 'Professions: their organization and place in society', in H.M. Vollmer and D.L. Mills (eds) Professionalization, Englewood Cliffs: Prentice-Hall.
88. Carr-Saunders, A.M. and Wilson, P.A. (1933) The Professions, Oxford: Oxford University Press.
89. Chambers, R.J. (1955) 'Blueprint for a theory of accounting', Accounting Research, 6(1): 17-25.
90. Chambers, R.J. (1960) 'The conditions of research in accounting', The Journal of Accountancy, 110(6): 33-9.
91. Chambers, R.J. (1965) 'Financial information and the securities market', Abacus, 1(1): 3-30.
92. Chambers, R.J. (1966a) 'A matter of principle', The Accounting Review, 41(3): 443-57.
93. Chambers, R.J. (1966b) Accounting, Evaluation and Economic Behavior, Englewood Cliffs:Prentice-Hall.
94. Chambers, R.J. (1969, originally published 1957) 'Detail for a blueprint', in R.J. Chambers Accounting, Finance and Management, Sydney: Butterworths.
95. Chambers, R.J. (1969, originally published 1965) 'Professional education and the Vatter Report', in R.J. Chambers, Accounting, Finance and Management, Sydney: Butterworths.
96. Chambers, R.J. (1969, originally published 1967) 'University education in accounting:developments in an Australian university', in R.J. Chambers, Accounting, Finance and Management, Sydney: Butterworths.
97. Chambers, R.J. (1970a) 'Accounting research and technology', paper presented in Monterrey Institute of Technology, Mexico and reprinted in R.J. Chambers and G.W. Dean (eds) Chambers on Accounting Volume III: Accounting Theory and Research, New York and London: Garland.
98. Chambers, R.J. (1970b) 'Varieties of accounting research', paper presented in Monterrey Institute of Technology, Mexico and reprinted in R.J. Chambers and G.W. Dean (eds) Chambers on Accounting Volume III: Accounting Theory and Research, New York and London: Garland.
99. Chambers, R.J. (1970c) 'Second thoughts on Continuously Contemporary Accounting', Abacus, 6(1): 39-55.
100. Chambers, R.J. (1972) 'The anguish of accountants', The Australian Accountant, 42(4): 154-61.
101. Chambers, R.J. (1973a) 'Accounting principles or accounting policies?', The Journal of Accountancy, 135(5): 48-53.
102. Chambers, R.J. (1973b) Securities and Obscurities: A Case for Reform of the Law of Company Accounts, Sydney: Gower.
103. Chambers, R.J. (1974) 'Third thoughts', Abacus, 10(2): 129-37.
104. Chambers, R.J. (1975) 'A critical examination of Australian accounting standards', Abacus, 11(2): 136-52.
105. Chambers, R.J. (1979) 'Usefulness - the vanishing premise in accounting standard setting', Abacus, 15(2): 71-92.
106. Chambers, R.J. (1980) 'The myths and the science of accounting', Accounting, Organizations and Society, 5(1): 167-80.
107. Chambers, R.J. (1987) 'Accounting education for the twenty-first century', Abacus, 23(2): 97-106.
108. Chambers, R.J. (1991a) Foundations of Accounting, Geelong: Deakin University Press.
109. Chambers, R.J. (1991b) 'Metrical and empirical laws in accounting', Accounting Horizons, 5(4): 1-15.
110. Chambers, R.J. (1992) 'Accounting as financial instrumentation', Economica Aziendale, 11(3): 439-51.
111. Chambers, R.J. (1993) 'Positive accounting theory and the PA cult', Abacus, 29(1): 1-26.
112. Chambers, R.J. (1994) 'Historical cost - tale of a false creed', Accounting Horizons, 8(1): 76-89.
113. Chambers, R.J. (1996) 'Ends, ways, means and conceptual frameworks', Abacus, 32(2): 119-32.
114. Chambers, R.J., Ramanathan, T.S. and Rappaport, H.H. (1978) Company Accounting Standards (Report of the Accounting Standards Review Committee), Ultimo, New South Wales: N.S.W. Government Printer.
115. Chambers, R.J. and Wolnizer, P.W. (1990) 'A true and fair view of financial position', Company and Securities Law Journal, 8(6): 353-68.
116. Chambers, R.J. and Wolnizer, P.W. (1991) 'A true and fair view of position and results:the historical background', Accounting, Business and Financial History, 1(2): 197-213.
117. Chandler, R.A. (1997) 'Judicial views on auditing from the nineteenth century', Accounting History, NS 2(1): 61-80.
118. Cherns, A.B. (1978) 'Alienation and accountancy', Accounting, Organizations and Society, 3(2): 105-14.
119. Cheung, K. (1994) 'Auditor surveillance: the ASC's role', Charter, 65(11): 48-9.
120. Child, J. and Fulk, J. (1982) 'Maintenance of occupational control: the case of professions', Work and Occupations, 9(2): 155-92.
121. Chisholm, R.M. (1989) Theory of Knowledge, 3rd edn, Englewood Cliffs: Prentice Hall.
122. Christenson, C. (1983) 'The methodology of positive accounting', The Accounting Review, 58(1): 1-22.
123. Chua, W.F. (1986a) 'Radical developments in accounting thought', The Accounting Review, 61(4): 601-32.
124. Chua, W.F. (1986b) 'Theoretical constructions of and by the real', Accounting, Organizations and Society, 11(6): 583-98.
125. Chua, W.F. (1988) 'Of gods and demons, science and ideology', Advances in Public Interest Accounting, 2: 29-46.
126. Chua, W.F. (1996) 'Teaching and learning only the language of numbers - monolingualism in a multilingual world', Critical Perspectives on Accounting, 7(1/2): 129-56.
127. Chua, W.F. and Clegg, S. (1990) 'Professional closure: the case of British nursing', Theory and Society, 19(2): 135-72.
128. Chua, W.F. and Poullaos, C. (1993) 'Rethinking the profession-state dynamic: the case of the Victorian Charter attempt, 1885-1906', Accounting, Organizations and Society, 18(7/8): 691-728.
129. Chua, W.F. and Poullaos, C. (1998) 'The dynamics of closure amidst the construction of market, profession, empire and nationhood: an historical analysis of an Australian accounting association, 1886-1903', Accounting, Organizations and Society, 23(2): 155-87.
130. Clarke, F.L., Dean, G.W. and Oliver, K.G. (1997) Corporate Collapse: Regulatory, Accounting and Ethical Failure, Cambridge: Cambridge University Press.
131. Cogan, M.L. (1953) 'Toward a definition of profession', Harvard Educational Review, 23(1): 33-50.
132. Cohen, G.A. (1987a) 'Yes, the company auditor should have limited liability', The Chartered Accountant in Australia, 57(8): 73.
133. Cohen, G.A. (1987b) 'The audit expectation gap', The Chartered Accountant in Australia, 58(3): 6.
134. Collett, P. (1995) 'Standard setting and economic consequences: an ethical issue', Abacus, 31(1): 18-30.
135. Collins, R. (1979) The Credential Society: An Historical Sociology of Education and Stratification, New York: Academic Press.
136. Collins, R. (1990) 'Market closure and the conflict theory of the professions', in M. Burrage and R. Torstendahl (eds) Professions in Theory and History: Rethinking the Study of the Professions, London: Sage.
137. Committe, B.E. (1990) 'The delegation and privatization of financial accounting rulemaking authority in the United States of America', Critical Perspectives on Accounting, 1(2): 145-66.
138. Cooper, D. and Hopper, T. (1987) 'Critical studies in accounting', Accounting, Organizations and Society, 12(4/5): 407-14.
139. Cooper, D. and Hopper, T. (1990) 'Stimulating research in critical accounts', in D.J. Cooper and T.M. Hopper (eds) Critical Accounts, London: Macmillan.
140. Cooper, D. and Sherer, M. (1984) 'The value of corporate accounting reports: arguments for a political economy of accounting', Accounting, Organizations and Society, 9(3/4):207-32.
141. Cooper, D., Puxty, T., Robson, K. and Willmott, H. (1994) 'Regulating accountancy in the UK: episodes in a changing relationship between the state and the profession', in A.G. Hopwood and P. Miller (eds) Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press.
142. Cooper, K. (1996) 'From charlatan to doyen: the legitimization of Australian accountancy', in A.J. Richardson (ed.) Disorder and Harmony: 20th Century Perspectives on Accounting History (Selected Papers from the 7th World Congress of Accounting Historians), Vancouver: CGA-Canada Research Foundation.
143. Cottell, P.G. and Perlin, T.M. (1990) Accounting Ethics, New York: Quorum Books.
144. Coutts, J.A. and Roberts, J. (1995) 'Segregation: a patriarchal strategy in the professions', Advances in Public Interest Accounting, 6: 99-131.
145. Crompton, R. (1987) 'Gender and accountancy: a response to Tinker and Neimark', Accounting, Organizations and Society, 12(1): 103-10.
146. Davidson, S. and Anderson, G.D. (1987) 'The development of accounting and auditing standards', Journal of Accountancy, 163(5): 110-27.
147. Davis, S.W., Menon, K. and Morgan, G. (1982) 'The images that have shaped accounting theory', Accounting, Organizations and Society, 7(4): 307-18.
148. Davis, S.W. and Sherman, W.R. (1996) 'The Accounting Education Change Commission:a critical perspective', Critical Perspectives on Accounting, 7(1/2): 158-89.
149. Day, M.M. (1995) 'Ethics of teaching critical: feminisms on the wings of desire', Accounting, Auditing and Accountability Journal, 8(3): 97-112.
150. Deegan, C., Kent, P. and Lin, C.J. (1994) 'True and fair view: a study of Australian auditors' application of the concept', Australian Accounting Review, 4(7): 2-12.
151. Demski, J.S. (1973) 'The general impossibility of normative accounting standards', The Accounting Review, 48(4): 718-23.
152. Demski, J.S. (1976) 'An economic analysis of the Chambers' normative standard', The Accounting Review, 51(3): 653-56.
153. Demski, J.S. (1988) 'Positive accounting theory: a review', Accounting, Organizations and Society, 13(6): 623-9.
154. Dent, M. (1993) 'Professionalism, educated labour and the state: hospital medicine and the new managerialism', The Sociological Review, 41(2): 244-73.
155. Derber, C. (ed.) (1982) Professionals as Workers: Mental Labour in Advanced Capitalism, Massachusetts: G.K. Hall.
156. Dezalay, Y. (1995) '"Turf battles" or "class struggles": the internationalization of the market for expertise in the "professional society"', trans. G. Burchell, Accounting, Organizations and Society, 20(5): 331-44.
157. Dezalay, Y. (1997) 'Accountants as "new guard dogs" of capitalism: stereotype or research agenda?', trans. P. Miller, Accounting, Organizations and Society, 22(8): 825-9.
158. Dillard, J.F. (1991) 'Accounting as a critical social science', Accounting, Auditing and Accountability Journal, 4(1): 8-28.
159. Dingwall, R. (1976) 'Accomplishing profession', The Sociological Review, 24(2): 331-49.
160. Dominion Association of Chartered Accountants (1950) Annual Report.
161. Dow, K.J. and Feldman, D.A. (1997) 'Current approaches to teaching intermediate accounting', Issues in Accounting Education, 12(1): 61-75.
162. Duman, D. (1979) 'The creation and diffusion of a professional ideology in nineteenth century England', The Sociological Review, 27(1): 113-38.
163. Durkheim, E. (1957) Professional Ethics and Civil Morals, trans. C. Brookfield, London:Routledge and Kegan Paul.
164. Dyckman, T.R. (1974) 'Public accounting: guild or profession?', in R.R. Sterling (ed.) Institutional Issues in Public Accounting, Lawrence: Scholars Book Co.
165. Dyckman, T.R., Gibbins, M. and Swieringa, R.J. (1978) 'Experimental and survey research in financial accounting: a review and evaluation', in A.R. Abdel-khalik and T.F. Keller (eds) The Impact of Accounting Research on Practice and Disclosure, Durham:Duke University Press.
166. Edwards, E.O. and Bell, P.W. (1961) The Theory and Measurement of Business Income, Berkeley: University of California Press.
167. Edwards, J.R. (1989) A History of Financial Accounting, London: Routledge.
168. Elliott, P. (1972) The Sociology of the Professions, London: Macmillan.
169. Engel, G.V. and Hall, R.H. (1973) 'The growing industrialization of the professions', in E. Freidson (ed.) The Professions and Their Prospects, Beverly Hills: Sage Publications.
170. English, L. (1988) 'Accounting standards: a new order?', Australian Accountant, 58(11): 30-7.
171. Eraut, M. (1994) Developing Professional Knowledge and Competence, London: Falmer Press.
172. Ezzamel, M. and Robson, R. (1995) 'Accounting in time: organizational time reckoning and accounting practice', Critical Perspectives on Accounting, 6(2): 149-70.
173. Fallshaw, R. (1993) 'Getting it wrong by following the rules' (letter), Business Review Weekly, 26 March: 105.
174. Feller, B. (1973) 'Developing accounting standards', The Australian Accountant, 43(10): 600-1.
175. Feller, B. (1974) 'Accounting standards - objectives, problems, achievements', The Australian Accountant, 44(7): 392-401.
176. Feyerabend, P. (1988) Against Method, revised edn, London: Verso.
177. Finnis, J.M. (1990) 'Authority', in J. Raz (ed.) Authority, Oxford: Basil Blackwell.
178. Fogarty, T.J. (1994) 'Structural-functionalism and financial accounting: standard setting in the US', Critical Perspectives on Accounting, 5(3): 205-26.
179. Fogarty, T.J. (1997) 'The education of accountants in the U.S.: reason and its limits at the turn of the century', Critical Perspectives on Accounting, 8(1/2): 45-68.
180. Fogarty, T.J., Hussein, M.E.A. and Ketz, J.E. (1994) 'Political aspects of financial accounting standard setting in the USA', Accounting, Auditing and Accountability Journal, 7(4): 24-46.
181. Fogarty, T.J., Zucca, L.J., Meonske, N. and Kirch, D.P. (1997) 'Proactive practice review:a critical case study of accounting regulation that never was', Critical Perspectives on Accounting, 8(3): 167-87.
182. Foster, G.J. (1969) 'Mining inventories in a current price accounting system', Abacus, 5(2): 99-118.
183. Freedman, M. (1988) 'Functionalism', in A. Bullock, O. Stallybrass and S. Trombley (eds) The Fontana Dictionary of Modern Thought, London: Fontana.
184. Freidson, E. (1973a) 'Foreword', in E. Freidson (ed.) The Professions and Their Prospects, Beverly Hills: Sage Publications.
185. Freidson, E. (1973b) 'Professions and the occupational principle', in E. Freidson (ed.) The Professions and Their Prospects, Beverly Hills: Sage.
186. Freidson, E. (1983) 'The theory of professions: state of the art', in R. Dingwall and P. Lewis (eds) The Sociology of the Professions, London: Macmillan.
187. Freidson, E. (1986) Professional Powers: A Study of the Institutionalization of Formal Knowledge, Chicago: University of Chicago.
188. Freidson, E. (1994) Professional Reborn: Theory, Prophecy and Policy, Cambridge: Polity Press.
189. Friedman, M. (1953) Essays in Positive Economics, Chicago: University of Chicago Press.
190. Friedman, M. (1962) Capitalism and Freedom, Chicago: University of Chicago Press.
191. Gaffikin, M.J.R. (1988) 'Legacy of the Golden Age', Abacus, 24(1): 16-36.
192. Gaffikin, M.J.R. (1993) Principles of Accounting, 3rd edn, Sydney: Harcourt Brace.
193. Gallhofer, S. and Haslam, J. (1996) 'Analysis of Bentham's Chrestomathia, or towards a critique of accounting education', Critical Perspectives on Accounting, 7(1/2): 13-31.
194. Gambling, T. (1977) 'Magic, accounting and morale', Accounting, Organizations and Society, 2(2): 141-51.
195. Gangolly, J.S. and Hussein, M.E.A. (1996) 'Generally accepted accounting principles:perspectives from philosophy of law', Critical Perspectives on Accounting, 7(4): 383-407.
196. Gavens, J.J., Carnegie, G.D. and Gibson, R.W. (1989) 'Company participation in the Australian accounting standards setting process', Accounting and Finance, 29(2): 47-58.
197. Gavens, J.J. and Gibson, R.W. (1992) 'An Australian attempt to internationalize accounting professional organizations', The Accounting Historians Journal, 19(2): 79-102.
198. Gay, G. and Simnett, R. (2000) Auditing and Assurance Services in Australia, Sydney:McGraw-Hill.
199. Gerboth, D.L. (1973) 'Research, intuition, and politics in accounting inquiry', The Accounting Review, 48(3): 475-82.
200. Gerboth, D.L. (1978) 'The conceptual framework: not definitions, but professional values', Accounting Horizons, 1(3): 1-8.
201. Gerboth, D.L. (1987) 'The accounting game', Accounting Horizons, 1(4): 96-9.
202. Gettler, L. (1997) 'Accounting firms take new steps into internet territory', The Age, 24 November: B5.
203. Gibson, K. and Goyen, M. (1996) 'Financial measurement and Australian accounting standards', Accounting Research Journal, 9(1): 56-73.
204. Gibson, R.W. (1971) Disclosure by Australian Companies, Melbourne: Melbourne University Press.
205. Gibson, R.W. (1979) 'Development of corporate accounting in Australia', Accounting Historians Journal, 6(2): 23-38.
206. Gibson, R.W. (1980) 'The public comment procedures in the setting of accounting standards', in D.M. Emanuel and I.C. Stewart (eds) Essays in Honour of Trevor R. Johnston, Auckland: University of Auckland.
207. Gieryn, T.F., Bevins, G.M. and Zehr, S.C. (1985) 'Professionalization of American scientists:public science in the creation/evolution trials', American Sociological Review, 50(3): 392-409.
208. Gietzmann, M.B. and Quick, R. (1998) 'Capping auditor liability: the German experience', Accounting, Organizations and Society, 23(1): 81-103.
209. Gillian, M. (1995) 'The accounting standard-setting process in Australia: a preparer's perspective', Australian Accounting Review, 5(2): 23-5.
210. Godfrey, J., Hodgson, A. and Holmes, S. (1997) Accounting Theory, 3rd edn, Brisbane:John Wiley.
211. Godsell, D. (1991) 'Auditors' legal liability and the expectation gap', Australian Accountant, 61(1): 22-8.
212. Goldman, A.H. (1988) Empirical Knowledge, Berkeley: University of California Press.
213. Goldstein, J. (1984) 'Foucault among the sociologists: the "disciplines" and the history of the professions', History and Theory, 23(2): 170-92.
214. Goode, W.J. (1960) 'Encroachment, charlatanism, and the emerging profession:psychology, sociology, and medicine', American Sociological Review, 25(6): 902-14.
215. Gray, R.H. (1995) 'Being social while being accountants - Centre for Social and Environmental Accounting Research', Accounting Forum, 19(2/3): 253-8.
216. Gray, S.J. (1975) 'Price changes and company profits in the securities market', Abacus, 11(1): 71-85.
217. Greenwood, E. (1966, originally published 1957) 'Attributes of a profession', in H.M. Vollmer and D.L. Mills (eds) Professionalization, Englewood Cliffs: Prentice-Hall.
218. Grice, B. (1993) 'From the president', Charter, 64(4): 45.
219. Gul, F.A., Teoh, H.Y., Andrew, B.H. and Schelluch, P. (1997) Theory and Practice of Australian Auditing, 4th edn, Melbourne: Nelson.
220. Guy, D.M., Alderman, C.W. and Winters, A.J. (1996) Auditing, 4th edn, Fort Worth:Harcourt Brace.
221. Hall, R.H. (1983) 'Theoretical trends in the sociology of occupations', Sociological Quarterly, 24(1): 5-23.
222. Hall, W.D. (1987) Accounting and Auditing: Thoughts on Forty Years in Practice and Education, Chicago: Arthur Andersen.
223. Halliday, T.C. (1985) 'Knowledge mandates: collective influence by scientific, normative and syncretic professions', British Journal of Sociology, 36(3): 421-47.
224. Halliday, T.C. (1987) Beyond Monopoly, Chicago: University of Chicago.
225. Halmos, P. (1973) 'Introduction', in P. Halmos (ed.) Professionalization and Social Change, Keele: University of Keele.
226. Hamlyn, D.W. (1970) The Theory of Knowledge, London: Macmillan.
227. Hammond, T. and Oakes, L.S. (1992) 'Some feminisms and their implications for accounting practice', Accounting, Auditing and Accountability Journal, 5(3): 52-70.
228. Hancock, P. (1994) 'Accounting for financial instruments: an overview', Australian Accounting Review, 4(2): 3-12.
229. Hanlon, G. (1994) The Commercialisation of Accountancy: Flexible Accumulation and the Transformation of the Service Class, London: Macmillan.
230. Hanlon, G. (1997) 'Commercialising the service class and economic restructuring - a response to my critics', Accounting, Organizations and Society, 22(8): 843-55.
231. Harding, N. and McKinnon, J. (1997) 'User involvement in the standard-setting process:a research note on the congruence of accountant and user perceptions of decision usefulness', Accounting, Organizations and Society, 22(1): 55-67.
232. Harrison, G.L. and McKinnon, J.L. (1986) 'Culture and accounting change: a new perspective on corporate reporting regulation and accounting policy formulation', Accounting, Organizations and Society, 11(3): 233-52.
233. Harrison, S. (1995) 'On balance', Charter, 66(3): 90.
234. Haug, M.R and Sussman, M.B. (1973) 'Professionalization and unionism: a jurisdictional dispute?', in E. Freidson (ed.) The Professions and Their Prospects, Beverly Hills: Sage Publications.
235. Hegarty, J. (1997) 'Accounting for the global economy: is national regulation doomed to disappear?', Accounting Horizons, 11(4): 75-90.
236. Henderson, S. (1985) 'The impact of financial accounting standards on auditing', Australian Accountant, 55(3): 50-3.
237. Henderson, S. (1988) 'Have accounting standards been worthwhile?', Accounting Forum, 12(2): 5-10.
238. Henderson, S. (1993) 'Financial accounting in Australia: retrospect and prospect, Accounting Forum, 17(2): 4-18.
239. Henderson, S. and Peirson, G. (1978) 'Does accounting research matter?', Accounting and Business Research, 9(33): 25-33.
240. Henderson, S. and Peirson, G. (1998) Issues in Financial Accounting, 8th edn, Melbourne:Longman.
241. Henderson, S., Peirson, G. and Brown, R. (1992) Financial Accounting Theory: Its Nature and Development, 2nd edn, Melbourne: Longman Cheshire.
242. Hepp, G.W. and McRae, T.W. (1982) 'Accounting standards overload: relief is needed', Journal of Accountancy, 153(5): 52-62.
243. Hines, R. (1983) 'Economic consequences of accounting standards: a good reason for a representative ASRB', The Chartered Accountant in Australia, 54(1): 24-7.
244. Hines, R. (1987) 'Financial accounting standard setting: from truth to due process', The Chartered Accountant in Australia, 58(1): 30-3.
245. Hines, R. (1988a) 'Financial accounting: in communicating reality, we construct reality', Accounting, Organizations and Society, 13(3): 251-62.
246. Hines, R. (1988b) 'Popper's methodology of falsificationism and accounting research', The Accounting Review, 64(4): 657-62.
247. Hines, R. (1989) 'Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession', Accounting, Auditing and Accountability Journal, 2(2): 72-92.
248. Hines, R. (1991) 'The FASB's conceptual framework, financial accounting and the maintenance of the social world', Accounting, Organizations and Society, 16(4): 313-31.
249. Hines, R. (1992) 'Accounting: filling the negative space', Accounting, Organizations and Society, 17(3/4): 313-41.
250. Hogan, W. (1994) 'Accounting introspection', Australian Accounting Review, 4(2): 54-64.
251. Hogler, R.L., Hunt, H.G. and Wilson, P.A. (1996) 'Accounting standards, health care and retired American workers: an institutional critique', Accounting, Organizations and Society, 21(5): 423-39.
252. Hope, T. and Gray, R. (1982) 'Power and policy making: the development of an R&D standard', Journal of Business Finance and Accounting, 9(4): 531-57.
253. Hopper, T., Annisette, M.A., Dastoor, N., Uddin, S.N. and Wickramasinghe, D.P. (1995) 'Some challenges and alternatives to positive accounting research: introduction', in S. Jones, C. Romano and J. Ratnatunga (eds) Accounting Theory: A Contemporary Review, Sydney: Harcourt Brace.
254. Hopper, T., Storey, J. and Willmott, H. (1987) 'Accounting for accounting: towards the development of a dialectical view', Accounting, Organizations and Society, 12(5): 437-56.
255. Hoskin, K.W. and Macve, R.H. (1986) 'Accounting and the examination: a genealogy of disciplinary power', Accounting, Organizations and Society, 11(2): 105-36.
256. Hoskin, K.W. and Macve, R.H. (1994) 'Writing, examining, disciplining: the genesis of accounting's modern power', in A.G. Hopwood and P. Miller (eds) Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press.
257. Houghton, K.A. and Walawski, J.B. (1992) 'Asset recognition and probabilistic judgements', Australian Accounting Review, 1(3): 2-9.
258. House, E.R. (1993) Professional Evaluation: Social Impact and Political Consequences, Newbury Park: Sage.
259. Howieson, B. (1996) 'Whither financial accounting research: a modern-day Bo-Peep?', Australian Accounting Review, 6(1): 29-36.
260. Humphrey, R. (1997) 'The competitive imperative of harmonisation with international accounting standards', Australian Accounting Review, 7(2): 27-9.
261. Hunt, H.G. and Hogler, R.L. (1993) 'An institutional analysis of accounting growth and regulation in the United States', Accounting, Organizations and Society, 18(4): 341-60.
262. Ijiri, Y. (1972) 'The nature of accounting research', in R.R. Sterling (ed.) Research Methodology in Accounting, Houston: Scholars Book Co.
263. Ingram, R.W. and Rayburn, F.R. (1989) 'Representational faithfulness and economic consequences: their roles in accounting policy', Journal of Accounting and Public Policy, 8(1): 57-68.
264. (The) Institute of Chartered Accountants in England and Wales (1966) The History of the Institute of Chartered Accountants in England and Wales and its Founder Bodies 1870-1965, London: Institute of Chartered Accountants in England and Wales.
265. (The) Institute of Chartered Accountants of Scotland (1961) The Institute's Future Policy, Edinburgh: The Institute of Chartered Accountants of Scotland.
266. (The) Institute of Chartered Accountants of Scotland (1984, originally published 1954) A History of the Chartered Accountants of Scotland From the Earliest Times to 1954, New York and London: Garland.
267. Irish, R. (1972) Auditing, 4th edn, Sydney: Law Book Company.
268. Jamous, H. and Peloille, B. (1970) 'Professions or self-perpetuating systems? Changes in the French university-hospital system', in J.A. Jackson (ed.) Professions and Professionalization, Cambridge: Cambridge University Press.
269. Jeffery, B. (1995) 'From the President', Australian Accountant, 65(2): 3.
270. Jensen, M.C. and Meckling, W.H. (1976) 'Theory of the firm: managerial behaviour, agency costs and ownership structure', Journal of Financial Economics, 3(4): 305-60.
271. Jensen, R.E. and Arrington, C.E. (1983) 'Accounting education: turning wrongs into rights in the 1980s', Journal of Accounting Education, 1(1): 5-18.
272. Johnson, P. (1995) 'Towards an epistemology for radical accounting: beyond objectivism and relativism', Critical Perspectives on Accounting, 6(6): 485-509.
273. Johnson, T. (1972) Professions and Power, London: Macmillan.
274. Johnson, T. (1973) 'Imperialism and the professions: notes on the development of professional occupations in Britain's colonies and the new states', in P. Halmos (ed.) Professionalization and Social Change, Keele: University of Keele.
275. Johnson, T. (1980) 'Work and power', in G. Esland and G. Salaman (eds) The Politics of Work and Power, Milton Keynes: Open University Press.
276. Johnson, T. (1982) 'The state and the professions: peculiarities of the British', in A. Giddens and G. Mackenzie (eds) Social Class and the Division of Labour: Essays in Honour of Ilya Neustadt, Cambridge: Cambridge University Press.
277. Jonsson, S. (1991) 'Role making for accounting while the state is watching', Accounting, Organizations and Society, 16(5/6): 521-46.
278. Jourdain, P.E. (1960) 'The nature of mathematics', in J.R. Newman (ed.) The World of Mathematics, London: George Allen and Unwin.
279. Kam, V. (1990) Accounting Theory, 2nd edn, New York: John Wiley.
280. Kaplan, A. (1973) The Conduct of Inquiry: Methodology for Behavioral Science, Aylesbury:Intertext.
281. Kaplan, R.S. (1978) 'The information content of financial accounting numbers: a survey of empirical evidence', in A.R. Abdel-khalik and T.F. Keller (eds) The Impact of Accounting Research on Practice and Disclosure, Durham: Duke University Press.
282. Kedslie, M.J.M. (1990a) Firm Foundations: The Development of Professional Accounting in Scotland, Hull: Hull University Press.
283. Kedslie, M.J.M. (1990b) 'Mutual self interest - a unifying force; the dominance of societal closure over social background in the early professional accounting bodies', The Accounting Historians Journal, 17(2): 1-19.
284. Kerr, A., Cunningham-Burley, S. and Amos, A. (1997) 'The new genetics: professionals' discursive boundaries', The Sociological Review, 45(2): 279-303.
285. Kessler, L. (1972) 'The struggle for the establishment of accounting principles and standards in the U.S.A.', The Australian Accountant, 42(10): 379-82.
286. Kincaid, H. (1996) Philosophical Foundations of the Social Sciences: Analyzing Controversies in Social Research, Cambridge: Cambridge University Press.
287. Kinney, W.R. (1989) 'The relation of accounting research to teaching and practice: a "positive" view', Accounting Horizons, 3(1): 119-24.
288. Kirkham, L.M. and Loft, A. (1993) 'Gender and the construction of the professional accountant', Accounting, Organizations and Society, 18(6): 507-58.
289. Klegon, D. (1978) 'The sociology of professions: an emerging perspective', Sociology of Work and Occupations, 5(3): 259-83.
290. Klumpes, P. (1995) 'Competition between professions: developing an Australian life insurance accounting standard', Pacific Accounting Review, 7(2): 1-28.
291. Krever, H.K. (1978) 'Professional education', in P. Slayton and M.J. Trebilcock (eds) The Professions and Public Policy, Toronto: University of Toronto.
292. Kropp, J. and Johnston, B. (1996) 'International convergence of accounting standards', Accounting Forum, 19(4): 283-90.
293. Kuhn, T.S. (1970) The Structure of Scientific Revolutions, 2nd edn, Chicago: University of Chicago Press.
294. Langenderfer, H.Q. (1987) 'Accounting education's history - a 100-year search for identity', Journal of Accountancy, 163(5): 302-31.
295. Langfield-Smith, I. (1990) 'Enforcing accounting standards in Australia', Company and Securities Law Journal, 8(1): 5-25.
296. Larson, K.D. and Holstrum, G.L. (1973) 'Financial accounting standards in the United States: 1973-?', Abacus, 9(1): 3-15.
297. Larson, M.S. (1977) The Rise of Professionalism: A Sociological Analysis, Berkeley: University of California Press.
298. Larson, R.E. and Kelley, T.P. (1984) 'Differential measurement in accounting standards:the concept makes sense', Journal of Accountancy, 158(5): 78-90.
299. Laughlin, R. (1995) 'Empirical research in accounting: alternative approaches and a case for "middle-range" thinking', Accounting, Auditing and Accountability Journal, 8(1): 63-87.
300. Laughlin, R.C. and Puxty, A.G. (1983) 'Accounting regulation: an alternative perspective', Journal of Business Finance and Accounting, 10(3): 451-79.
301. Laughlin, R.C. and Puxty, A.G. (1984) 'Accounting regulation: an alternative perspective:a reply', Journal of Business Finance and Accounting, 11(4): 593-6.
302. Lavoie, D. (1987) 'The accounting of interpretations and the interpretation of accounts:the communicative function of "The Language of Business" ', Accounting, Organizations and Society, 12(6): 579-604.
303. Lee, B.Z., Larson, R.E. and Chenok, P.B. (1983) 'Issues confronting the accounting profession', Journal of Accountancy, 156(5): 78-85.
304. Lee, T. (1979) 'A brief history of company audits: 1840-1940', in T.A. Lee and R.H. Parker (eds) The Evolution of Corporate Financial Reporting, Sunbury-on-Thames:Thomas Nelson.
305. Lee, T. (1989) 'Education, practice and research in accounting: gaps, closed loops, bridges and magic accounting', Accounting and Business Research, 19(75): 237-53.
306. Lee, T. (1990a) 'A systematic view of the history of the world of accounting', Accounting, Business and Financial History, 1(1): 73-107.
307. Lee, T. (ed.) (1990b) The Closure of the Accounting Profession (2 vols), New York and London:Garland.
308. Lee, T. (1991) 'A review essay: professional foundations and theories of professional behaviour', The Accounting Historians Journal, 18(2): 193-203.
309. Lee, T. (1992) 'The audit liability crisis: they protest too much!', Accountancy, 110(1192): 102.
310. Lee, T. (1993) Corporate Audit Theory, London: Chapman and Hall.
311. Lee, T. (1994) 'Financial reporting quality labels: the social construction of the audit profession and the expectation gap', Accounting, Auditing and Accountability Journal, 7(2): 30-49.
312. Lee, T. (1995a) 'Shaping the US academic accounting profession: the American Accounting Association and the social construction of a professional elite', Critical Perspectives on Accounting, 6(3): 241-61.
313. Lee, T. (1995b) 'The professionalization of accountancy: a history of protecting the public interest in a self-interested way', Accounting, Auditing and Accountability Journal, 8(4): 48-69.
314. Lee, T. (1996a) 'Identifying the founding fathers of public accountancy: the formation of The Society of Accountants in Edinburgh', Accounting, Business and Financial History, 6(3): 315-35.
315. Lee, T. (1996b) 'A history of the professionalisation of accountancy in the UK and the US', in T.A. Lee, A. Bishop and R.H. Parker (eds) Accounting History From the Renaissance to the Present, New York and London: Garland.
316. Lee, T. (1997) 'The editorial gatekeepers of the accounting academy', Accounting Auditing and Accountability Journal, 10(1): 11-30.
317. Leftwich, R. (1980) 'Market failure fallacies and accounting information', Journal of Accounting and Economics, 2(3): 193-211.
318. Lehman, C. (1992) '"Herstory" in accounting: the first eighty years', Accounting, Organizations and Society, 17(3/4): 261-85.
319. Lehman, C. and Tinker, T. (1987) 'The "real" cultural significance of accounts', Accounting, Organizations and Society, 12(5): 503-22.
320. Leisenring, J.L. and Johnson, L.T. (1994) 'Accounting research: on the relevance of research to practice', Accounting Horizons, 8(4): 74-9.
321. Leung, P. and Cooper, B. (1995) Professional Ethics: A Survey of Australian Accountants, Melbourne: Australian Society of Certified Practising Accountants.
322. Lev, B. (1989) 'On the usefulness of earnings and earnings research: lessons and directions from two decades of empirical research', Journal of Accounting Research, 27(supplement): 153-91.
323. Lewis, C.I. (1970) 'Knowledge as justified true belief', in C. Landesman (ed.) The Foundations of Knowledge, Englewood Cliffs: Prentice Hall.
324. Linn, R. (1996) Power, Progress and Profit: A History of the Australian Accounting Profession, Melbourne: Australian Society of Certified Practising Accountants.
325. Llewellyn, S. (1996) 'Theories for theorists or theories for practice? Liberating academic accounting research', Accounting, Auditing and Accountability Journal, 9(4): 112-18.
326. Lochner, P.R. (1993) 'Accountants' legal liability: a crisis that must be addressed', Accounting Horizons, 7(2): 92-6.
327. Loft, A. (1986) 'Towards a critical understanding of accounting: the case of cost accounting in the U.K., 1914-1925', Accounting, Organizations and Society, 11(2):137-69.
328. Loft, A. (1994) 'Accountancy and the First World War', in A.G. Hopwood and P. Miller (eds) Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press.
329. Lowe, E.A., Puxty, A.G. and Laughlin R.C. (1983) 'Simple theories for complex processes:accounting policy and the market for myopia', Journal of Accounting and Public Policy, 2(1): 19-42.
330. Lowe, T., Gallhofer, S. and Haslam, J. (1991) 'Theorising accounting regulation in a global context: insights from a study of accounting in the Federal Republic of Germany', Advances in Public Interest Accounting, 4: 143-77.
331. Lynch, M. (1998) 'Coherence, truth and knowledge', Social Epistemology, 12(3): 217-25.
332. Lynch, M. and Bogen, D. (1997) 'Sociology's asociological "core": an examination of textbook sociology in light of the sociology of scientific knowledge', American Sociological Review, 62(3): 481-93.
333. Macdonald, K.M. (1984) 'Professional formation: the case of the Scottish accountants', The British Journal of Sociology, 35(2): 174-89.
334. Macdonald, K.M. (1985) 'Social closure and occupational registration', Sociology, 19(4): 541-56.
335. Macdonald, K.M. (1987) 'Professional formation: a reply to Briston and Kedslie', The British Journal of Sociology, 38(1): 106-11.
336. Macdonald, K.M. (1995) The Sociology of the Professions, London: Sage.
337. Macdonald, K.M. and Ritzer, G. (1988) 'The sociology of the professions: dead or alive?', Work and Occupations, 15(3): 251-72.
338. MacNeal, K. (1970, originally published 1939) Truth in Accounting, Lawrence: Scholars Book Co.
339. MacNeal, K. (1977, originally published 1939) 'What's wrong with accounting?', in W.T. Baxter and S. Davidson (eds) Studies in Accounting, London: The Institute of Chartered Accountants in England and Wales.
340. Maddox, H. (1993) Theory of Knowledge, Castlemaine: Freshet.
341. Makkai, T. (1991) 'The formation and evolution of professional engineering values', The Australian and New Zealand Journal of Sociology, 27(3): 332-50.
342. Martin, C. (1989) 'ASRB - current thinking and accounting standards update', in ASCPA Victorian State Congress Speakers' Papers, Melbourne: Australian Society of Certified Practising Accountants.
343. Margavio, G.W. (1993) 'The savings and loan debacle: the culmination of three decades of conflicting regulation, deregulation and re-regulation', The Accounting Historians Journal, 20(1): 1-31.
344. Mathews, M.R. (1994) 'A comment on Lewis, Humphrey and Owen. Accounting and the social: a pedagogic perspective', British Accounting Review, 26(1): 91-7.
345. Mathews, M.R. (2001) 'Whither (or wither) accounting education in the new millennium', Accounting Forum, 25(4): 380-404.
346. Mathews, M.R. and Perera, M.H.B. (1996) Accounting Theory and Development, 3rd edn, Melbourne: Thomas Nelson.
347. Mattessich, R. (1984) 'The scientific approach to accounting', in R. Mattessich (ed.) Modern Accounting Research: History, Survey and Guide, Vancouver: Canadian Certified General Accountants' Research Foundation.
348. Matthews, D., Anderson, M. and Edwards, J.R. (1997) 'The rise of the professional accountant in British Management', Economic History Review, 50(3): 407-29.
349. Mautz, R.K. (1974) 'Where do we go from here?', The Accounting Review, 49(2): 353-60.
350. May, R.G. and Sundem, G.L. (1976) 'Research for accounting policy: an overview', Accounting Review, 51(4): 747-63.
351. McGregor, W. (1989) 'The new standard bearer', Chartered Accountant, 60(8): 48-9.
352. McGregor, W. (1992) 'True and fair view - an accounting anachronism', Australian Accountant, 62(1): 68-9.
353. McGregor, W.J. (1995) 'The setting of accounting standards in Australia: an evolving structure', Australian Accounting Review, 5(2): 17-22.
354. McKeown, J.C. (1971) 'An empirical test of a model proposed by Chambers', The Accounting Review, 46(1): 12-29.
355. McSweeney, B. (1997) 'The unbearable ambiguity of accounting', Accounting Organizations and Society, 22(7): 691-712.
356. Meiksins, P.F. and Watson, J.M. (1989) 'Professional autonomy and organizational constraint: the case of engineers', The Sociological Quarterly, 30(4): 561-85.
357. Merino, B.D. (1993) 'An analysis of the development of accounting knowledge: a pragmatic approach', Accounting, Organizations and Society, 18(2/3): 163-85.
358. Merino, B.D. and Neimark, M.D. (1982) 'Disclosure regulation and public policy: a sociohistorical reappraisal', Journal of Accounting and Public Policy, 1(1): 33-57.
359. Miller, M.C. (1995) 'The credibility of Australian financial reporting: are the co-regulation arrangements working?', Australian Accounting Review, 5(2): 3-16.
360. Miller, P. (1990) 'On the interrelations between accounting and the state', Accounting, Organizations and Society, 15(4): 315-38.
361. Miller, P., Hopper, T. and Laughlin, R. (1991) 'The New Accounting History: an introduction', Accounting, Organizations and Society, 16(5/6): 395-403.
362. Miller, P. and Napier, C. (1993) 'Genealogies of calculation', Accounting, Organizations and Society, 18(7/8): 631-47.
363. Millerson, G. (1964) The Qualifying Associations: A Study in Professionalization, London:Routledge and Kegan Paul.
364. Mitchell, A., Puxty, A., Sikka, P. and Willmott, H. (1991) Accounting for Change: Proposals for Reform of Audit and Accounting, London: Fabian Society.
365. Mitchell, A., Puxty, T., Sikka, P. and Willmott, H. (1994) 'Ethical statements as smokescreens for sectional interests: the case of the U.K. accountancy profession', Journal of Business Ethics, 13(1): 39-51.
366. Monroe, G.S., Ng, J. and Wellington, A.J. (1992) 'Limiting auditors' liability: the potential consequences', Australian Accounting Review, 1(4): 16-26.
367. Montagna, P.D. (1973) 'The public accounting profession', in E. Freidson (ed.) The Professions and Their Prospects, Beverly Hills: Sage Publications.
368. Montagna, P.D. (1974a) Certified Public Accountants: A Sociological View of a Profession in Change, Houston: Scholars Book Co.
369. Montagna, P.D. (1974b) 'Public accounting: the dynamics of occupational change', in R.R. Sterling (ed.) Institutional Issues in Public Accounting, Lawrence: Scholars Book Co.
370. Montagna, P.D. (1986) 'Accounting rationality and financial legitimation', Theory and Society, 15(1/2): 103-38.
371. Montagna, P.D. (1991) 'Accounting elites and accounting theory', Accounting, Organizations and Society, 16(1): 93-9.
372. Moore, J.F and Cooper, K.A. (1994) 'The consolidation of a profession: 1880-1906', Accounting History, 6(2): 17-32.
373. Moore, J.F. and Gaffikin, M. (1994) 'The early growth of corporations leading to the empowerment of the accounting profession, 1600-1855', Accounting History, 6(2): 46-66.
374. Moore, W.E. (1970) The Professions: Roles and Rules, New York: Russell Sage Foundation.
375. Morgan, G. (1988) 'Accounting as reality construction: towards a new epistemology for accounting practice', Accounting, Organizations and Society, 13(5): 477-85.
376. Morgan, G. and Willmott, H. (1993) 'The new accounting research: on making accounting more visible', Accounting, Auditing and Accountability Journal, 6(4): 3-36.
377. Most, K.S. (1993) The Future of the Accounting Profession: A Global Perspective, Westport:Quorum Books.
378. Mouck, T. (1992) 'The rhetoric of science and the rhetoric of revolt in the "story" of positive accounting theory', Accounting, Auditing and Accountability Journal, 5(4): 35-56.
379. Mouck, T. (1993) 'The "revolution" in financial reporting theory: a Kuhnian interpretation', The Accounting Historians Journal, 20(1): 33-57.
380. Mumford, E. (1983) Medical Sociology, New York: Random House.
381. Murphy, R. (1984) 'The structure of closure: a critique and development of the theories of Weber, Collins and Parkin', The British Journal of Sociology, 35(4): 547-67.
382. Mustard, J.F. (1978) 'Health professional education', in P. Slayton and M.J. Trebilcock (eds) The Professions and Public Policy, Toronto: University of Toronto.
383. Napier, C.J. (1998) 'Intersections of the law and accountancy: unlimited auditor liability in the United Kingdom', Accounting, Organizations and Society, 23(1): 105-28.
384. Naser, K. (1993) Creative Financial Accounting: Its Nature and Use, New York: Prentice Hall.
385. Naser, K. and Pendlebury, M. (1992) 'A note on the use of creative accounting', British Accounting Review, 24(2): 111-18.
386. (The) New Shorter Oxford English Dictionary (1993) Oxford: Oxford University Press.
387. Nobes, C. (1991) 'Cycles in UK standard setting', Accounting and Business Research, 21(83): 265-74.
388. Ogan, P. and Ziebart, D.A. (1991) 'Corporate reporting and the accounting profession:an interpretive paradigm', Journal of Accounting Auditing and Finance, 6(3): 387-406.
389. Okcabol, F. and Tinker, T. (1990) 'The market for positive theory: deconstructing the theory for excuses', Advances in Public Interest Accounting, 3: 71-95.
390. Okcabol, F. and Tinker, T. (1993) 'Dismantling financial disclosure regulations: testing the Stigler-Benston hypothesis', Accounting, Auditing and Accountability Journal, 6(1): 10-38.
391. O'Leary, T. and Boland, R.J. (1987) 'Self-regulation, public interest and the accounting profession', Research in Accounting Regulation, 1: 103-21.
392. Olson, W.E. (1982) The Accounting Profession: Years of Trial: 1969-1980, New York:American Institute of Certified Public Accountants.
393. O'Malley, S.F. (1993) 'Legal liability is having a chilling effect on the auditor's role', Accounting Horizons, 7(2): 82-7.
394. 'One in four annual reports queried' (1996) Business Review Weekly, October 7: 85.
395. Orlikowski, W.J. (1988) 'The data processing occupation: professionalization or proletarianization?', Research in the Sociology of Work, 4: 95-124.
396. Paisey, C. and Paisey, N.J. (1996) 'Continuing professional education: pause for reflection?', Critical Perspectives on Accounting, 7(1/2): 103-26.
397. Panozzo, F. (1997) 'The making of the good academic accountant', Accounting, Organizations and Society, 22(5): 447-80.
398. Parker, L.D. (1987) 'An historical analysis of ethical pronouncements and debate in the Australian accounting profession', Abacus, 23(2): 122-40.
399. Parker, R.H. (1961) 'Australia's first accountancy body - The Adelaide Society of Accountants', The Chartered Accountant in Australia, 32(6): 337-40.
400. Parker, R.H. (1989) 'Importing and exporting accounting: the British experience', in A.G. Hopwood (ed.) International Pressures for Accounting Change, London: Prentice Hall.
401. Parker, R.H. and Morris, R.D. (2001) 'The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia', Abacus, 37(3): 297-328.
402. Parker, R.H., Peirson, C.G. and Ramsay, A.L. (1987) 'Australian accounting standards and the law', Company and Securities Law Journal, 5(4): 231-46.
403. Parkin, F. (1979) Marxism and Class Theory: A Bourgeois Critique, New York: Columbia University Press.
404. Pasewark, W.R., Shockley, R.A. and Wilkerson, J.E. (1995) 'Legitimacy claims of the auditing profession vis-a-vis the behaviour of its members: an empirical examination', Critical Perspectives on Accounting, 6(1): 77-94.
405. Patel, C. and Day, R. (1996) 'The influence of cognitive style on the understandability of a professional accounting pronouncement', British Accounting Review, 28(2): 139-54.
406. Paton, G. (1993) 'From the president', Australian Accountant, 63(10): 1.
407. Paton, W.A. (1962, originally published 1922) Accounting Theory: With Special Reference to the Corporate Enterprise, Chicago: Accounting Studies Press.
408. Paton, W.A. (1967) 'Some reflections on education and professoring', The Accounting Review, 42(1): 7-23.
409. Paton, W.A. (1971) 'Earmarks of a profession - and the APB', Journal of Accountancy, 131(1): 37-45.
410. Paton, W.A. and Littleton, A.C. (1940) An Introduction to Corporate Accounting Standards, Sarasota: American Accounting Association.
411. Pavalko, R.M. (1971) Sociology of Occupations and Professions, Itasca: F.E. Peacock.
412. Peasnell, K.V. and Williams, D.J. (1986) 'Ersatz academics and scholar-saints: the supply of financial accounting research', Abacus, 22(2): 121-35.
413. Peirson, G. and Ramsay, A. (1983) 'A review of the regulation of financial reporting in Australia', Company and Securities Law Journal, 1(5): 286-300.
414. Peirson, G. and Ramsay, A. (1996) Financial Accounting: An Introduction, Melbourne:Longman.
415. Peltzman, S. (1976) 'Toward a more general theory of regulation', The Journal of Law and Economics, 19(2): 211-40.
416. Perkin, H. (1989) The Rise of Professional Society: England Since 1880, London: Routledge.
417. Perks, R.W. (1993) Accounting and Society, London: Chapman and Hall.
418. Phillips, D.L. (1973) 'Sociologists and their knowledge: some critical remarks on a profession', in E. Freidson (ed.) The Professions and Their Prospects, Beverly Hills: Sage Publications.
419. Popper, K. (1968) The Logic of Scientific Discovery, revised edn, London: Hutchinson.
420. Porter, B.A. (1993) 'An empirical study of the audit expectation-performance gap', Accounting and Business Research, 24(93): 49-68.
421. Porter, B.A. (1996) 'Review of A Research Study on Financial Reporting and Auditing - Bridging the Expectation Gap', Accounting Horizons, 10(1): 130-5.
422. Posner, R.A. (1974) 'Theories of economic regulation', Bell Journal of Economics and Management Science, 5(2): 335-57.
423. Poullaos, C. (1993) 'Making profession and state, 1907 to 1914: the ACPA's first charter attempt', Abacus, 29(2): 196-229.
424. Poullaos, C. (1994) Making the Australian Chartered Accountant, New York and London:Garland.
425. Power, M. (1991) 'Educating accountants: towards a critical ethnography', Accounting, Organizations and Society, 16(4): 333-53.
426. Power, M. (1994) 'The audit society', in A.G. Hopwood and P. Miller (eds) Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press.
427. Power, M. (1997) The Audit Society: Rituals of Verification, Oxford: Oxford University Press.
428. Power, M. (1998) 'Auditor liability in context', Accounting, Organizations and Society, 23(1): 77-9.
429. Prandy, K. (1965) Professional Employees: A Study of Scientists and Engineers, London: Faber and Faber.
430. Preston, A.M., Cooper, D.J., Scarborough, D.P. and Chilton, R.C. (1995) 'Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: the continual quest for legitimation', Accounting, Organizations and Society, 20(6): 507-46.
431. Prior, A.N. (1967) 'Correspondence theory of truth', in The Encyclopedia of Philosophy, New York: Crowell Collier and Macmillan.
432. Puxty, T., Sikka, P. and Willmott, H. (1994) '(Re)forming the circle: education, ethics and accountancy practices', Accounting Education, 3(1): 77-92.
433. Puxty, A., Sikka, P. and Willmott, H. (1997) 'Mediating interests: the accountancy bodies' responses to the McFarlane Report', Accounting and Business Research, 27(4): 323-40.
434. Puxty, A.G., Willmott, H.C., Cooper, D.J. and Lowe, T. (1987) 'Modes of regulation in advanced capitalism: locating accounting in four countries', Accounting, Organizations and Society, 12(3): 273-91.
435. Quinton, A. (1967) 'Knowledge and belief', in The Encyclopedia of Philosophy, New York:Crowell Collier and Macmillan.
436. Rahman, A.R. (1992) The Australian Accounting Standards Review Board: The Establishment of its Participative Review Process, New York and London: Garland.
437. Rahman, A.R., Ng, L.W. and Tower, G.D. (1994) 'Public choice and accounting standard setting in New Zealand: an exploratory study', Abacus, 30(1): 98-117.
438. Ramirez, C. (2001) 'Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)', Accounting, Organizations and Society, 26(4/5):391-418.
439. Rennie, K. (1988) 'Liability of auditors', The Chartered Accountant in Australia, 58(8): 8.
440. Richardson, A.J. (1987a) 'Accounting as a legitimating institution', Accounting, Organizations and Society, 12(4): 341-55.
441. Richardson, A.J. (1987b) 'Professionalization and intraprofessional competition in the Canadian accounting profession', Work and Occupations, 14(4): 591-615.
442. Richardson, A.J. (1988) 'Accounting knowledge and professional privilege', Accounting, Organizations and Society, 13(4): 381-96.
443. Richardson, A.J. (1989a) 'Canada's accounting elite: 1880-1930', Accounting Historians Journal, 16(1): 1-19.
444. Richardson, A.J. (1989b) 'Corporatism and intraprofessional hegemony: a study of regulation and internal social order', Accounting, Organizations and Society, 14(5/6): 415-31.
445. Richardson, A.J. (1990) 'Accounting knowledge and professional privilege: a replication and extension', Accounting, Organizations and Society, 15(5): 499-501.
446. Richardson, A.J. (1997) 'Social closure in dynamic markets: the incomplete professional project in accountancy', Critical Perspectives on Accounting, 8(6): 635-53.
447. Roberts, J. and Coutts, J.A. (1992) 'Feminization and professionalization: a review of an emerging literature on the development of accounting in the United Kingdom', Accounting, Organizations and Society, 17(3/4): 379-95.
448. Robson, K. and Cooper, D. (1990) 'Understanding the development of the accountancy profession in the United Kingdom', in D.J. Cooper and T.M. Hopper (eds) Critical Accounts, London: Macmillan.
449. Robson, K., Willmott, H., Cooper, D. and Puxty, T. (1994) 'The ideology of professional regulation and the markets for accounting labour: three episodes in the recent history of the U.K. accountancy profession', Accounting, Organizations and Society, 19(6): 527-53.
450. Roslender, R. (1990a) 'The accountant in the class structure', Advances in Public Interest Accounting, 3: 195-212.
451. Roslender, R. (1990b) 'Sociology and management accounting research', British Accounting Review, 22(4): 351-72.
452. Roslender, R. (1992) Sociological Perspectives on Modern Accountancy, London: Routledge.
453. Roslender, R. (1996) 'Critical accounting and the labour of accountants', Critical Perspectives on Accounting, 7(4): 461-84.
454. Roth, J.A. (1974) 'Professionalism: the sociologist's decoy', Sociology of Work and Occupations, 1(1): 6-23.
455. Roy, R.H. and MacNeill, J.H. (1967) Horizons for a Profession: The Common Body of Knowledge for Certified Public Accountants, New York: American Institute of Certified Public Accountants.
456. Rueschemeyer, D. (1983) 'Professional autonomy and the social control of expertise', in R. Dingwall and P. Lewis (eds) The Sociology of the Professions: Lawyers, Doctors and Others, London: Macmillan.
457. Russell, B. (1973, originally published 1940) An Inquiry into Meaning and Truth, Harmondsworth: Penguin.
458. Saggers, S., Grant, J., Woodhead, M. and Banham, V. (1994) 'The professionalisation of mothering: family day care', The Australian and New Zealand Journal of Sociology, 30(3): 273-87.
459. Saks, M. (1983) 'Removing the blinkers? A critique of recent contributions to the sociology of the professions', The Sociological Review, 31(1): 1-21.
460. Saudagaran, S.M. (1996) 'The first course in accounting: an innovative approach', Issues in Accounting Education, 11(1): 83-94.
461. Saul, J.R. (1997) The Unconscious Civilization, Melbourne: Penguin Books.
462. Schipper, K. (1994) 'Academic accounting research and the standard setting process', Accounting Horizons, 8(4): 61-73.
463. Schuetze, W.P. (1993a) 'The liability crisis in the U.S. and its impact on Accounting', Accounting Horizons, 7(2): 88-91.
464. Schuetze, W.P. (1993b) 'What is an asset?', Accounting Horizons, 7(3): 66-70.
465. Schuetze, W.P. (1994) 'A mountain or a molehill', Accounting Horizons, 8(1): 69-75.
466. Schuetze, W.P. (2001) 'What are assets and liabilities? Where is true north? (Accounting that my sister would understand)', Abacus, 37(1): 1-25.
467. Scruton, R. (1996) Modern Philosophy: An Introduction and Survey, London: Mandarin.
468. Seal, W., Sucher, P. and Zelenka, I. (1996) 'Post-socialist transition and the development of an accountancy profession in the Czech Republic', Critical Perspectives on Accounting, 7(4): 485-508.
469. Selander, S. (1990) 'Associative strategies in the process of professionalization: professional strategies and the scientification of occupations', in M. Burrage and R. Torstendahl (eds) Professions in Theory and History: Rethinking the Study of the Professions, London: Sage.
470. Shackleton, K. (1995) 'Scottish chartered accountants: internal and external political relationships, 1853-1916', Accounting, Auditing and Accountability Journal, 8(2): 18-46.
471. Shackleton, K. (1999) 'Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25', Accounting, Business and Financial History, 9(1): 135-56.
472. Shah, A.K. (1996) 'Creative compliance in financial reporting', Accounting, Organizations and Society, 21(1): 23-39.
473. Shaked, A. and Sutton, J. (1981) 'The self-regulating profession', Review of Economic Studies, 48(2): 217-34.
474. Shapiro, B.P. (1997) 'Objectivity, relativism, and truth in external financial reporting:what's really at stake in the disputes?', Accounting, Organizations and Society, 22(3): 165-85.
475. Sharpe, M. (1998) 'Looking for harmony: building a global framework', Australian Accountant, 68(2): 16-18.
476. Shaw, G.B. (1932, originally published 1906) The Doctor's Dilemma (including 'Preface on doctors'), London: Constable and Company.
477. Shaw, K.E. (1987) 'Skills, control and the mass professions', The Sociological Review, 35(4): 775-94.
478. Shearer, T.L. and Arrington, C.E. (1993) 'Accounting in other wor(l)ds: a feminism without reserve', Accounting, Organizations and Society, 18(2/3): 253-72.
479. Sikka, P. (1987) 'Professional education and auditing books: a review article', British Accounting Review, 19(3): 291-304.
480. Sikka, P. and Willmott, H. (1995a) 'The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom', Accounting, Organizations and Society, 20(6): 547-81.
481. Sikka, P. and Willmott, H. (1995b) 'Illuminating the state-professions relationship:accountants as Department of Trade and Industry Investigators', Critical Perspectives on Accounting, 6(4): 341-69.
482. Sikka, P. and Willmott, H. (1997) 'Practising critical accounting', Critical Perspectives on Accounting, 8(1/2): 149-65.
483. Sikka, P., Willmott, H. and Lowe, T. (1989) 'Guardians of knowledge and public interest:evidence and issues of accountability in the UK accountancy profession', Accounting, Auditing and Accountability Journal, 2(2): 47-71.
484. Slayton, P. (1978) 'Professional education and the consumer interest: A framework for inquiry', in P. Slayton and M.J. Trebilcock (eds) The Professions and Public Policy, Toronto: University of Toronto.
485. Small, B. (1986a) 'Limitation of accountant's liability: the present position', The Chartered Accountant in Australia, 56(7): 12.
486. Small, B. (1986b) 'Civil liability of company auditors', The Chartered Accountant in Australia, 56(8): 11.
487. Smith, A. (1952, originally published 1776) An Inquiry into the Nature and Causes of the Wealth of Nations, Chicago: William Benton.
488. Smithers, D. (1992) 'President's message', Charter, 63(8): 60-1.
489. Solomons, D. (1978) 'The politicization of accounting', Journal of Accountancy, 146(5): 65-72.
490. Solomons, D. (1983) 'The political implications of accounting and accounting standard setting', Accounting and Business Research, 13(50): 107-18.
491. Sprouse, R.T. (1983) 'Standard setting: the American experience', in M. Bromwich and A.G. Hopwood (eds) Accounting Standards Setting: An International Perspective, London:Pitman.
492. Sprouse, R.T. (1988) 'Commentary on financial reporting', Accounting Horizons, 2(4): 121-7.
493. Stamp, E. (1980) Corporate Reporting: Its Future Evolution, Toronto: Canadian Institute of Chartered Accountants.
494. Stamp, E. (1985) 'The politics of professional accounting research: some personal reflections', Accounting, Organizations and Society, 10(1): 11-23.
495. 'Statements on recommended accounting practice' (1971) The Australian Accountant, 41(6): 245.
496. Sterling, R.R. (1970) Theory of the Measurement of Enterprise Income, Lawrence: University Press of Kansas.
497. Sterling, R.R. (1972) 'Introduction', in R.R. Sterling (ed.) Research Methodology in Accounting, Houston: Scholars Book Co.
498. Sterling, R.R. (1973a) 'Accounting power', Journal of Accountancy, 135(1): 61-7.
499. Sterling, R.R. (1973b) 'Accounting research, education and practice', Journal of Accountancy, 136(3): 44-52.
500. Sterling, R.R. (1975a) 'Professional schools of accounting: some academic questions', in A.H. Bizzell and K.D. Larson (eds) Schools of Accountancy: A Look at the Issues, New York: American Institute of Certified Public Accountants.
501. Sterling, R.R. (1975b) 'Toward a science of accounting', Financial Analysts Journal, September-October: 28-36.
502. Sterling, R.R. (1976) 'Accounting at the crossroads', The Journal of Accountancy, 142(2): 82-7.
503. Sterling, R.R. (1977) 'Accounting in the 1980s', in N.M. Bedford (ed.) The Council of Arthur Young Professors, University of Illinois.
504. Sterling, R.R. (1979) Toward a Science of Accounting, Houston: Scholars Book Co.
505. Sterling, R.R. (1988) 'Confessions of a failed empiricist', Advances in Accounting, 6: 3-35.
506. Sterling, R.R. (1989) 'Teaching the correspondence concept', Issues in Accounting Education, 4(1): 82-93.
507. Sterling, R.R. (1990a) 'Positive accounting: an assessment', Abacus, 26(2): 97-135.
508. Sterling, R.R. (1990b) 'Teacher, educate thyself', Journal of Accounting Education, 8(1): 1-16.
509. Stewart, J.C. (1975) 'The emergent professionals', The Accountant's Magazine, 129(825): 113-16.
510. Stigler, G.J. (1964a) 'Public regulation of the securities markets', The Journal of Business, 37(2): 117-42.
511. Stigler, G.J. (1964b) 'Comment', The Journal of Business, 37(4): 414-22.
512. Stigler, G.J. (1971) 'The theory of economic regulation', The Bell Journal of Economics and Management Science, 2(1): 3-21.
513. Sunder, S. (1991) 'Measuring research accomplishments', Issues in Accounting Education, 6(1): 134-8.
514. Sweeney, H.W. (1964, originally published 1936) Stabilized Accounting, New York: Holt, Rinehart and Winston.
515. Sykes, T. (1994) The Bold Riders: Behind Australia's Corporate Collapses, Sydney: Allen and Unwin.
516. Tabart-Gay, J. and Wolnizer, P.W. (1997) 'Business firms as adaptive entities: the case of the major Australian banks 1983-94', Abacus, 33(2): 186-207.
517. Tarnas, R.T. (1996) The Passion of the Western Mind, London: Pimlico.
518. Tawney, R.H. (1920) The Acquisitive Society, New York: Harcourt, Brace and Company.
519. Taylor, D. and Fisher, J. (1990) 'Educating tomorrow's accountants', Charter, 61(1): 78-9.
520. Tinker, A.M. (1985) Paper Prophets: A Social Critique of Accounting, New York: Praeger.
521. Tinker, A.M., Merino, B.D. and Neimark, M.D. (1982) 'The normative origins of positive theories: ideology and accounting thought', Accounting, Organizations and Society, 7(2): 167-200.
522. Tinker, T. and Koutsoumadi, A. (1997) 'A mind is a wonderful thing to waste: "think like a commodity", become a CPA', Accounting, Auditing and Accountability Journal, 10(3): 454-67.
523. Tinker, T. and Puxty, T. (1995) Policing Accounting Knowledge: The Market for Excuses Affair, Princeton: Markus Wiener.
524. Tomsen, S. (1992) 'Professionalism and state engagement: lawyers and legal aid policy in Australia in the 1970s and 1980s', The Australian and New Zealand Journal of Sociology, 28(3): 307-29.
525. Torstendahl, R. (1990) 'Essential properties, strategic aims and historical development; three approaches to theories of professionalism', in M. Burrage and R. Torstendahl (eds) Professions in Theory and History: Rethinking the Study of the Professions, London: Sage.
526. Trebilcock, M.J. (1978) 'The professions and public policy: the nature of the agenda', in P. Slayton and M.J. Trebilcock (eds) The Professions and Public Policy, Toronto:University of Toronto.
527. Tricker, R.I. (1983) 'Corporate responsibility, institutional governance and the roles of accounting standards', in M. Bromwich and A.G. Hopwood (eds) Accounting Standards Setting: An International Perspective, London: Pitman.
528. Tuohy, C.J. and Wolfson, A.D. (1978) 'Self-regulation: who qualifies?', in P. Slayton and M.J. Trebilcock (eds) The Professions and Public Policy, Toronto: University of Toronto.
529. Turner, B.S. (1986) 'Nursing, professionalism and job context: the vocabulary of complaints', The Australian and New Zealand Journal of Sociology, 22(3): 368-86.
530. Turner, B.S. (1995) Medical Power and Social Knowledge, 2nd edn, London: Sage Publications.
531. Turner, J.H. and Jensen, D.L. (1987) 'Recent episodes in the "oversight cycle" of accountancy self-regulation', Research in Accounting Regulation, 1: 35-50.
532. Tutticci, I., Dunstan, K. and Holmes, S. (1994) 'Respondent lobbying in the Australian accounting standard-setting process: ED49. A case study', Accounting, Auditing and Accountability Journal, 7(2): 86-104.
533. Tweedie, D. (1993) 'The accountant: a tradesman or a professional?', in M.J. Mumford and K.V. Peasnell (eds) Philosophical Perspectives on Accounting, London: Routledge.
534. Tyson, T. (1995) 'The archivist responds to the new accounting history: the case of the US men's clothing industry', Accounting, Business and Financial History, 5(1): 17-37.
535. Van Whye, G. (1994) The Struggle for Status: A History of Accounting Education, New York and London: Garland.
536. Vatter, W.J. (1964) 'Survey of accountancy education in Australia: report of Professor W.J. Vatter', The Australian Accountant, 34(8): 429-60.
537. Velayutham, S. (1996) 'Corporatization and the regulation of accounting services', British Accounting Review, 28(4): 351-68.
538. Walker, F. (1981) 'Regulation of the accounting profession', The Australian Accountant, 51(4): 235.
539. Walker, R. (1987) 'Australia's ASRB. A case study of political activity and regulatory "capture" ', Accounting and Business Research, 17(67): 269-86.
540. Walker, R.G. (1993) 'A feeling of deja vu: controversies in accounting and auditing regulation in Australia', Critical Perspectives on Accounting, 4(1): 97-109.
541. Walker, R.G. and Robinson, S.P. (1994) 'Related party transactions: a case study of interorganizational conflict over the "development" of disclosure rules', Abacus, 30(1): 18-43.
542. Walker, S.P. (1988) The Society of Accountants in Edinburgh 1854-1914: A Study of Recruitment to a New Profession, New York and London: Garland.
543. Walker, S.P. (1991) 'The defence of professional monopoly: Scottish chartered accountants and "satellites in the accountancy firmament" 1854-1914', Accounting, Organizations and Society, 16(3): 257-83.
544. Walker, S.P. (1995) 'The genesis of professional organization in Scotland: a contextual analysis', Accounting, Organizations and Society, 20(4): 285-310.
545. Walker, S.P. (1996) 'The criminal upperworld and the emergence of a disciplinary code in the early chartered accountancy profession', Accounting History, 1(2): 7-35.
546. Watts, R.L. (1992) 'Accounting choice theory and market-based research in accounting', British Accounting Review, 24(3): 235-67.
547. Watts, R.L. and Zimmerman, J.L. (1978) 'Toward a positive theory of the determination of accounting standards', The Accounting Review, 53(1): 112-34.
548. Watts, R.L. and Zimmerman, J.L. (1979) 'The demand for and supply of accounting theories: the market for excuses', The Accounting Review, 54(2): 273-305.
549. Watts, R.L. and Zimmerman, J.L. (1986) Positive Accounting Theory, Englewood Cliffs:Prentice-Hall.
550. Watts, R.L. and Zimmerman, J.L. (1990) 'Positive accounting theory: a ten year perspective', The Accounting Review, 65(1): 131-56.
551. Weetman, P., Davie, E.S. and Collins, W. (1996) 'Lobbying on accounting issues:preparer/user imbalance in the case of the Operating and Financial Review', Accounting, Auditing and Accountability Journal, 9(1): 59-76.
552. Weiser, H.J. (1966) 'Accounting education - present and future', The Accounting Review, 41(3): 518-24.
553. Wells, M. (1976) 'A revolution in accounting thought?', The Accounting Review, 51(3): 471-82.
554. White, A.R. (1967) 'Coherence theory of truth', in The Encyclopedia of Philosophy, New York: Crowell Collier and Macmillan.
555. Whitehead, A.N. (1933) Adventures of Ideas, Cambridge: Cambridge University Press.
556. Whitley, R.D. (1988) 'The possibility and utility of positive accounting theory', Accounting, Organizations and Society, 13(6): 631-45.
557. Whittington, G. (1987) 'Positive accounting theory: a review article', Accounting and Business Research, 17(68): 327-36.
558. Whittington, G. (1993) 'Corporate governance and the regulation of financial reporting', Accounting and Business Research, 23(91A): 311-19.
559. Whittred, G. and Chan, Y.K. (1992) 'Asset revaluation and the mitigation of underinvestment', Abacus, 28(1): 58-74.
560. Whittred, G., Zimmer, I. and Taylor, S. (1996) Financial Accounting: Incentive Effects and Economic Consequences, 4th edn, Sydney: Harcourt Brace.
561. Wilensky, H.L. (1964) 'The professionalization of everyone?', The American Journal of Sociology, 70(2): 138-58.
562. Williams, D.Z. (1991) 'The challenge of change in accounting education', Issues in Accounting Education, 6(1): 126-33.
563. Williams, P.F. (1987) 'The legitimate concern with fairness', Accounting, Organizations and Society, 12(2): 169-89.
564. Williams, P.F. (1989) 'The logic of positive accounting research', Accounting, Organizations and Society, 14(5/6): 455-68.
565. Williams, P.F. and Rodgers, J.L. (1995) 'The Accounting Review and the production of accounting knowledge', Critical Perspectives on Accounting, 6(3): 263-87.
566. Willmott, H. (1984) 'Accounting regulation: an alternative perspective: a comment', Journal of Business Finance and Accounting, 11(4): 585-91.
567. Willmott, H. (1986) 'Organising the profession: a theoretical and historical examination of the development of the major accountancy bodies in the U.K.', Accounting, Organizations and Society, 11(6): 555-80.
568. Willmott, H. (1990) 'Serving the public interest? A critical analysis of a professional claim', in D. Cooper and T. Hopper (eds) Critical Accounts, London: Macmillan.
569. Willmott, H., Puxty, T. and Cooper, D. (1993) 'Maintaining self-regulation: making "interests" coincide in discourses on the governance of the ICAEW', Accounting, Auditing and Accountability Journal, 6(4): 68-93.
570. Willmott, H. and Sikka, P. (1997) 'On the commercialization of accountancy thesis: a review essay', Accounting, Organizations and Society, 22(8): 831-42.
571. Willmott, H., Sikka, P. and Puxty, A. (1994) 'Barely afloat: the industrialization and self-regulation of accounting', The Journal of Applied Accounting Research, 2(1): 58-79.
572. Willmott, H., Puxty, A.G., Robson, K. and Lowe, E.A. (1992) 'Regulation of accountancy and accountants: a comparative analysis of accounting for research and development in four advanced capitalist countries', Accounting, Auditing and Accountability Journal, 5(2): 32-56.
573. Windal, F.W. and Corley, R.N. (1980) The Accounting Professional: Ethics, Responsibility and Liability, Englewood Cliffs: Prentice Hall.
574. Wise, T., Needles, B.E., Anderson, H.R. and Caldwell, J.C. (1998) Principles of Accounting Australasian Edition, Brisbane: Jacaranda Wiley.
575. Witz, A. (1992) Professions and Patriarchy, London: Routledge.
576. Wolnizer, P.W. (1977) 'Primary production inventories under current value accounting', Accounting and Business Research, 7(28): 303-10.
577. Wolnizer, P.W. (1983) 'Market prices v. cost indexation in accounting for steel inventories', Abacus, 19(2): 171-88.
578. Wolnizer, P.W. (1987) Auditing as Independent Authentication, Sydney: Sydney University Press.
579. Wolnizer, P.W. (1995) 'Are audit committees red herrings?', Abacus, 31(1): 45-66.
580. Wright, D.T. (1978) 'The objectives of professional education', in P. Slayton and M.J. Trebilcock (eds) The Professions and Public Policy, Toronto: University of Toronto.
581. Wyatt, A.R. (1991) 'AAA Presidential Address', Accounting Horizons, 5(4): 99-104.
582. Young, J.J. (1995) 'Defending an accounting jurisdiction: the case of cash flows', Critical Perspectives on Accounting, 6(2): 173-200.
583. Young, J.J. and Mouck, T. (1996) 'Objectivity and the role of history in the development and review of accounting standards', Accounting, Auditing and Accountability Journal, 9(3): 127-47.
584. Young, S.D. (1988) 'The economic theory of regulation: evidence from the uniform CPA examination', The Accounting Review, 63(2): 283-91.
585. Zald, M.N. (1968) 'The common body of knowledge for CPAs: some problems in analysis', Journal of Accounting Research, 6(1): 130-40.
586. Zeff, S.A. (1972) Forging Accounting Principles in Five Countries: A History and Analysis of Trends, Champaign: Stipes Publishing.
587. Zeff, S.A. (1973) Forging Accounting Principles in Australia, Melbourne: Australian Society of Accountants.
588. Zeff, S.A. (1974) 'Comments on accounting principles - how they are developed', in R.R. Sterling (ed.) Institutional Issues in Public Accounting, Lawrence: Scholars Book Co.
589. Zeff, S.A. (1978) 'The rise of "economic consequences" ', Journal of Accountancy, 146(6): 56-63.
590. Zeff, S.A. (1984) 'Some junctures in the evolution of the process of establishing accounting principles in the U.S.A.: 1917-1972', The Accounting Review, 59(3): 447-68.
591. Zeff, S.A. (1986) 'Big eight firms and the accounting literature: the falloff in advocacy writing', Journal of Accounting, Auditing and Finance, 1(2): 131-54.
592. Zeff, S.A. (1987) 'Does the CPA belong to a profession?', Accounting Horizons, 1(2): 65-8.
593. Zeff, S.A. (1989a) 'Does accounting belong in the university curriculum?', Issues in Accounting Education, 4(1): 203-9.
594. Zeff, S.A. (1989b) 'Recent trends in accounting education and research in the USA: some implications for UK academics', British Accounting Review, 21(2): 159-76.
595. Ziman, J. (1968) Public Knowledge: The Social Dimension of Science, Cambridge: Cambridge University Press.
596. Ziman, J. (1978) Reliable Knowledge: An Exploration of the Grounds for Belief in Science, Cambridge: Cambridge University Press.
597. Zimmerman, J.L. (1987, originally published 1980) 'Positive research in accounting', in R. Bloom and P.T. Elgers (eds) Accounting Theory and Policy, 2nd edn, San Diego:Harcourt Brace Jovanovich.