Using organizational science to change the public accounting profession

Author: Wright Lorraine M   Coleman Clarence   Glover Hubert D  

Publisher: Emerald Group Publishing Ltd

ISSN: 0262-1711

Source: The Journal of Management Development, Vol.17, Iss.7, 1998-07, pp. : 516-525

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Abstract

This paper uses an organizational science framework to evaluate the present status of the public accounting profession and make recommendations for a systematic process to influence long-term effective change. Historically, the profession has implemented short-term responses to environmental events such as corporate merger mania, globalization of the economy, or demographic changes in the workforce. This paper suggests establishment of a joint long-term effort among the Big Six firms as well as major national and regional firms to influence long-term changes to the way the profession manages its human resources, develops and maintains businesses, and operates as a legal entity.