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Myth And Technology In The American Accounting Profession

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  • Richard J. Boland

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.

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  • Richard J. Boland, 1982. "Myth And Technology In The American Accounting Profession," Journal of Management Studies, Wiley Blackwell, vol. 19(1), pages 109-127, January.
    • Handle: RePEc:bla:jomstd:v:19:y:1982:i:1:p:109-127
    DOI: 10.1111/j.1467-6486.1982.tb00063.x
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    Cited by:

    1. Boland Jr., Richard J. & Sharma, Arun K. & Afonso, Paulo Sérgio, 2008. "Designing management control in hybrid organizations: The role of path creation and morphogenesis," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 899-914.
    2. Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex, 2009. "Tracking the numbers: Across accounting and finance, organizations and markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 619-637, July.
    3. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    4. Mark W. Dirsmith & Mark A. Covaleski & John P. Mcallister, 1985. "Of paradigms and metaphors in auditing thought," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 46-68, September.
    5. Bromley, Patricia & Sharkey, Amanda, 2017. "Casting call: The expanding nature of actorhood in U.S. firms, 1960–2010," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 3-20.
    6. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.

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