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Deegan and Unerman (2009) contended that a form of normative isomorphism occurs when there is a professional expectation, such as that to which accountants comply with accounting standards while producing accounting reports.
The S.E.C. is now redrafting the rules under which accountants operate, though its chairman, Harvey Pitt, is still resisting doing what it will take.
Richard Murphy, director of Tax Research UK, said: "There are lots of tax abuse opportunities, including contractual abuse, which accountants will want to exploit.
After decades in which accountants managed to convince the public of their ability to bless the books of corporate America with virtually no regulatory oversight, there is growing skepticism about whether accountants can continue to police themselves.
Mr. Summers said that the Treasury Department and the I.R.S. would propose this month a tightening of the rules under which accountants and lawyers who practice before the I.R.S. conduct themselves.
When Mr. Ash was nominated as Nixon's management and budget officer, critics pointed to a civil court case in which accountants testified that Mr. Ash, while at Hughes in the early 1950s, had told them to alter figures so the Air Force would be overcharged on a contract.
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Once you have identified your needs you can work out which accountant can help.
Now it has a product called IQBoxy For Accountants, which lets accountants avoid busy work by freely registering their clients for IQBoxy's paid service.
2010- Won the technology and innovation award for the first cloud-based professional accounting software - Accounting Power - which lets accountants work collaboratively with their clients while they remain in control.
How do you tax companies when they live outside the nation state, in the ether, and can move their profits to where they pay the least tax?" Michael Izza – chief executive of the ICAEW, which represents accountants, and was in the audience at Davos – said he was disappointed to hear the prime minister "again dismiss accountants, this time as an 'army' of avoiders".
The Public Oversight Board, which regulates accountants, is also supported by them.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com