Exploring professional knowledge

The Case of Accounting

Datos Bibliográficos

ID2399861
AutoresBrian P West (School of Business University of Ballarat), Brian West (0000-0002-4737-390X, autor de correspondencia)
Año1998
Volumen34
Número1
Páginas1-22
Fecha de publicación1998-03-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Sociology (JOURNAL)
Identificadores de la revistaISSN: 1440-7833 • E-ISSN: 1741-2978
EditorialSAGE Publications Inc (PUBLISHER)
DOI10.1177/144078339803400102
OpenAlexW2067093611
IdiomaEN
Citas recibidas2
Referencias citadas52

This article explores the nature of professional accounting knowledge via an exposé of the recent history of the Australian accounting profession and the means it employed to defend its privileged status in the face of widespread criticisms of its technical practices. Central to the profession's survival strategy was the imposition of particular accounting practices by fiat ('accounting standards') in order to coerce occupational unity and construct an appearance of cognitive authority. Subsequently, the accounting profession has succeeded in effectively redefining its role to accom modate better its epistemological circumstances. This has involved subsuming its traditional concern with the portrayal of a 'true and fair' view of underlying economic phenomena in favour of merely ensuring compliance with regulations of increasing number and complexity. The narrative highlights the ability of this profession to re create its knowledge base to serve its own interests and to draw on the support of other powerful institutions in achieving this outcome

Business · Compliance (psychology) · Construct (python library) · Face (sociological concept) · Narrative · Order (exchange) · Political science · Public relations · Social science · Sociology · Accounting · Accounting and Organizational Management · Accounting Education and Careers · Management and Organizational Studies · Psychology · Social Psychology