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Commercialisation of Accountancy
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488 b
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Examining the commercialization of accountancy, this book finds it directly related to the shift by capital away from the consensus it had entered into with labour during the post-war boom. It argues that this transformation polarized the class-structure of the advanced economies and seeks to explain the impact this transformation has had on the socialization and promotional processes currently experienced by one group of professionals who have benefitted from this change. In doing so, it puts forward an explanation for the loss of auditor-independence and hence to the increase in auditing failures. The book also argues that what accountancy has experienced may increasingly emerge in other professions, including medicine, law and teaching, as governments seek to expose them to market forces.
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