tailieunhanh - On the Commercialisation of Accountancy Thesis: A review Essay

Certified in Financial Forensics, a specialty credential of the AICPA. The CFF encompasses fundamental and specialized forensic accounting skills that CPA practitioners apply in a variety of service areas, including: bankruptcy and insolvency; computer forensics; economic damages; family law; fraud investigations; litigation support; stakeholder disputes and valuations. The CFF is one of four AICPA specialty credentials, the others being Personal Financial Specialist (PFS), Accredited in Business Valuation (ABV) and Certified Information Technology Professional (CITP) | On the Commercialisation of Accountancy Thesis A review Essay By Prem Sikka Department of Accounting and Financial Management University of Essex UK Hugh Willmott Judge Institute of Management University of Cambridge UK A later version of this article appears in Accounting Organizations and Society 22 8 831-842 1997 For more information on published articles by Hugh Willmott please refer to http town close hr22 hcwhome ON THE COMMERCIALIZATION OF ACCOUNTANCY THESIS A REVIEW ESSAY by Hugh Willmott University of Manchester Institute of Science and Technology UK. Prem Sikka University of Essex UK. ON THE COMMERCIALIZATION OF ACCOUNTANCY THESIS ABSTRACT Hanlon s thesis on the commercialisation of accountancy is examined in relation to contemporary changes in the organization of work and the concentration and internationalization of the accounting industry. Attention is drawn to the tensions between Hanlon s empirical materials and his exegesis of theoretical debates. An appreciation of the value of his book for highlighting the wider significance of accounting to a shift from Fordist to more flexible forms of accumulation is balanced by a discussion of various limitations and because in Hanlon s analysis including the neglect of non-audit business undertaken by accounting firms and the sketchy treatment of the links between these firms and other key players that have supported and legitimised the progressive commercialization of accountancy. The UK s biggest six accountancy firms currently employ some 44 000 people and have seen their income rise from Ũ347 million in 1982 to around Ũ2 800 million in 1995 The Accountant August 1995 page 12 . The expansion of consultancy and non-audit work has been a major element in the growth of accountancy firms and this work now forms more than 50 of their income The Accountant August 1995 page 14 . The influence of the firms is not just confined to the commercial sector but now extends to health transport .