Detail The Accounting Profession: Substantive Change and/or Image Management Bibliografi Author: Rogers, Rodney K. ; Dillard, Jesse ; Yuthas, Kristi Topik: AICPA; Enron; image restoration theory; professional responsibility; public interest Bahasa: (EN )     Penerbit: Springer     Tempat Terbit: New York    Tahun Terbit: 2005     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: art_10.1007_s10551-005-1401-z - ACCOUNTING COMMUNICATION.pdf (161.14KB; 7 download) Abstract The accounting profession’s image and reputation is built upon the members of the profession acting with the ‘‘highest sense of integrity’’ in ‘‘the public interest’’ (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding professional standards relating to the public practice of accounting and auditing. One of the AICPA’s responsibilities is to ‘‘promote public awareness and confidence in the integrity, objectivity, competence and professionalism of CPAs . . ..’’ (AICPA, 2003, www.aicpa.org/about). We analyze the public statements issued by the AICPA (i.e., press releases, speeches of officers, testimony, published articles) during this ethical and identity crisis beginning with the AICPA’s first public statement on the Enron debacle (AIPCA 2001) and concluding with the AICPA recognizing the need for a ‘‘new accounting culture’’ (Melancon 2002). In order to better understand the public discourse, we use image restoration theory (Benoit, 1995), because it provides a typology of strategies for dealing with the public face of crises. We identify the three most common strategies the AICPA employs during this period. Proposals for taking corrective action represent the most commonly employed strategy, but the analysis also indicates an attempt to evade responsibility by claiming defeasibility and to reduce the offensiveness of the situation by employing a bolstering strategy. A second analysis using DICTION, a software package useful in revealing latent dimensions in a text, indicates that early statements tend to use language related to accomplishing specific action while the later statements tend more toward general language that relates to peoples’ everyday lives. The findings raise questions as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being served by them Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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