A REEXAMINATION OF THE DEVELOPMENT OF THE ACCOUNTING PROFESSION - CRITICAL EVENTS FROM 1912–1940

Ram S. Sriram · Gloria Lucey Vollmers

16 citations0/0 files storedAccounting Historians Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession's response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually exclusive and both may be used to interpret the same behavior.

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1974A history of accounting thought 1992Professionalism and self interest: A critical view of the Expectations Gap 1993Corporate Financial Reporting 1992THE DEVELOPMENT OF “THE BIG EIGHT” ACCOUNTING FIRMS IN THE UNITED STATES, 1900 TO 1990

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