Should accounting professionals be disciplined ?

Ghislaine Garmilis ()
Additional contact information
Ghislaine Garmilis: IMT-BS - DEFI - Département Droit, Économie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], CEMANTIC - Centre d'Études et de recherches en Management et TIC - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris]

Post-Print from HAL

Abstract: The purpose of this article is to get an understanding of the role of the disciplinary process in theaccounting profession quest for legitimacy. As a legal system, the disciplinary mechanism islegitimate if the punishments severity is in proportion with the gravity of the crimes judged. Ourresearch focuses on punishment quality and studies data from the disciplinary proceedings of Frenchand American professional organizations. Using both a typology developed through the study of academic literature, and methodologies fromresearch in criminology, we built a misconduct index. This one is an essential step in the study ofthe link between crimes and sanctions. Five propositions emerge from our empirical study. Theyhelp conclude that professional organizations try to meet the expectations from their economic andfinancial environment. The importance of the disciplinary mechanism in the quest for legitimacy isespecially highlighted in times of financial scandals, and in countries highly state-regulated.

Keywords: Discipline; Accountants; Sanction; Disciplinary process (search for similar items in EconPapers)
Date: 2009-07-06
References: Add references at CitEc
Citations:

Published in MSCAF '09 : 1st Mediterranean Critical Studies in Accounting and Finance Conference, Jul 2009, Hammamet, Tunisia

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00441901

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().