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Should accounting professionals be disciplined ?

Author

Listed:
  • Ghislaine Garmilis

    (IMT-BS - DEFI - Département Droit, Economie 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])

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.

Suggested Citation

  • Ghislaine Garmilis, 2009. "Should accounting professionals be disciplined ?," Post-Print hal-00441901, HAL.
    • Handle: RePEc:hal:journl:hal-00441901
    as

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