Public accounting practice: obligatory passage points

Ciccotosto, Susan K. (2007) Public accounting practice: obligatory passage points. In: Proceedings of the Fifth Asia Pacific Interdisciplinary Research in Accounting Conference (19) From: APIRA 2007 Auckland Conference, 8-10 July 2007, Auckland, New Zealand.

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Actor-network theory is an analytical framework used to study the roles played by humans and non-humans (such as technology) in the structuring of relationships. This theoretical framework is used to discuss the construction of actor-networks in public accounting practices and how information provided by the client of a public accounting practice is combined with previous ‘facts’ such as legislation, accounting standards and generally accepted accounting principles to produce business reports such as business plans, profit and loss statements and balance sheets. The framework also suggests that the ultimate goal of the accountant is to make the public accounting practice an obligatory passage point. Clients must utilize the ‘facts’ produced by the profession to solve problems. In this way, the status and influence of the accountant in particular and the profession in general is increased.

Item ID: 3019
Item Type: Conference Item (Research - E1)
ISSN: 0951-3574
Keywords: professions; accounting firms; actor network theory
Date Deposited: 09 Oct 2009 01:05
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9405 Work and Institutional Development > 940502 Professions and Professionalisation @ 100%
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