Document Type
Journal Article
RIS ID
23963
Citation
Abeysekera, Indra, 2006, Accounting meets politics: Theoretical interpretation of key events (1940 to 2003) of the accounting profession in Australia, Australian Accounting Review, 16(1), 64-74.
http://ro.uow.edu.au/era/551
Abstract
This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political constituent (the government) and the accounting profession. The paper attempts to demonstrate how the corporatist view can help us understand the social nature of accounting and how the accounting profession can gain a greater awareness of this reality.