The ethical CPA: 'Journal of Accountancy' letters to the editor

• Published in: Accounting history Vol. 30; no. 1; pp. 114 - 135
• Main Authors: Saxton, Gregory D, Rahaman, Abu, Neu, Dean, Taylor-Neu, Kieran
• Format: Journal Article
• Language: English
• Published: Thousand Oaks, CA Sage Publications 01.02.2025; SAGE Publications; Sage Publications Ltd
• Subjects: Academic publications; Accounting; American Institute of Certified Public Accountants; CPAs; International cooperation; Letters to the editor; Professional ethics; Professions; Societies, etc; discursive structure; professional ethics; AICPA; computerised textual analysis; CPA practitioners; accounting history
• ISSN: 1032-3732; 1749-3374
• DOI: 10.1177/10323732241301106

This study uses computerised textual analysis methods to examine 1,769 letters to the editor published in the 'Journal of Accountancy' between 1951 and 2020. Arguing that these letters enunciate an evaluative and expres- sive stance about issues affecting the profession, we first map the social characters, concepts, and subjects that letter writers talk about. Second, we build on this initial mapping by identifying the discursive commu- nities that are present within the letters and the positioning of ethical words vis-a-vis these communities. Third, we consider the moment(s) in the letter when ethical words are enlisted. The study contributes to our understanding of professional accounting by foregrounding how letter writers articulate their vision of accounting work. The study also demonstrates the usefulness of computerised textual analysis methods for studying historical accounting textual materials.