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MYTH AND TECHNOLOGY IN THE AMERICAN ACCOUNTING PROFESSION
Author(s) -
Boland Richard J.
Publication year - 1982
Publication title -
journal of management studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 4.398
H-Index - 184
eISSN - 1467-6486
pISSN - 0022-2380
DOI - 10.1111/j.1467-6486.1982.tb00063.x
Subject(s) - mythology , public accounting , accounting , political science , sociology , economics , history , audit , classics
The American accounting profession attempts to provide the public with efficient and effective financial reports; but to succeed, it must satisfy an environment of diverse, often conflicting, institutions. This article critically interprets the profession's development, arguing that it displays an interplay of myth and technology. This interplay generates structural flaws in the profession as well as a bias against reform.