MYTH AND TECHNOLOGY IN THE AMERICAN ACCOUNTING PROFESSION
作者:
Richard J. Boland,
期刊:
Journal of Management Studies
(WILEY Available online 1982)
卷期:
Volume 19,
issue 1
页码: 109-127
ISSN:0022-2380
年代: 1982
DOI:10.1111/j.1467-6486.1982.tb00063.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
ABSTRACTThe 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.
点击下载:
PDF
(1118KB)
返 回