MYTH AND TECHNOLOGY IN THE AMERICAN ACCOUNTING PROFESSION

Richard J. Boland

Journal of Management Studies, 1982, vol. 19, issue 1, 109-127

Abstract: 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.

Date: 1982
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