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Exploring professional knowledge

The Case of Accounting

Dados Bibliográficos

ID2399861
AutoresBrian P West (School of Business University of Ballarat), Brian West (0000-0002-4737-390X, autor correspondente)
Ano1998
Volume34
Fascículo1
Páginas1-22
Data de publicação1998-03-01
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoJournal of Sociology (JOURNAL)
Identificadores do periódicoISSN: 1440-7833 • E-ISSN: 1741-2978
EditoraSAGE Publications Inc (PUBLISHER)
DOI10.1177/144078339803400102
OpenAlexW2067093611
IdiomaEN
Citações recebidas2
Referências 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

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Obras citantes distintas2
Citações por ano0,14
Intervalo de citações2012 - 2014 (3)
Velocidade de citaçãohistorical
Altamente citadoNão
Tipos de citaçãoNeutras: 2
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