Accounting Meets Politics: Theoretical Interpretation of Key Events (1940 to 2003) of the Accounting Profession in Australia

Australian Accounting Review, 16 (38), 2008, 66-74

13 Pages Posted: 8 Sep 2013

See all articles by Indra Abeysekera

Indra Abeysekera

Charles Darwin University, Australia

Date Written: 2008

Abstract

This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political constituent (the government) and the accounting profession. The paper attempts to demonstrate how the corporatist view can help us understand the social nature of accounting and how the accounting profession can gain a greater awareness of this reality. Finally, the paper questions whether the accounting profession in Australia has entered an episode of liberal deals imposed by the government.

Keywords: accounting profession, Australia

Suggested Citation

Abeysekera, Indra, Accounting Meets Politics: Theoretical Interpretation of Key Events (1940 to 2003) of the Accounting Profession in Australia (2008). Australian Accounting Review, 16 (38), 2008, 66-74, Available at SSRN: https://ssrn.com/abstract=2322277

Indra Abeysekera (Contact Author)

Charles Darwin University, Australia ( email )

Australia
+61889468807 (Phone)

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