The international accounting literature is replete with references to the importance of professionalization of accounting in its development. While professionalization of accounting is progressing at a rapid rate in many developing countries the recent developments in some western industrialized countries seem to suggest a different trend. This paper proposes to investigated these developments and provide a critical analysis focusing on one western industrialized country (New Zealand) Evidence is provided in the paper to show that (a) the boundaries between accountancy and other occupations are becoming increasingly blurred (b) the dominance of accounting controls in organizations is being challenged (c) the profession does not control access to accounting controls in edge and (d) the profession is unable to prevent government intervention in the areas of work standards and bureaucratic controls in the work place. The paper argues that the recent changes in the accounting profession in New Zealand suggest a trend towards deprofessionalysation.
|Number of pages||18|
|Journal||International Journal of Accounting|
|Publication status||Published - 1996|
- Accounting profession
- Occupational control
- Salt regulation