Accounting Professionalism: A Fundamental Problem and the Quest for Fundamental Solutions

At a plenary session at the 2003 annual meeting of the American Accounting Association, Professor Arthur R. Wyatt spoke on "Accounting Professionalism - They Just Don't Get It!" His far-ranging observations and incisive analysis drew upon his long experience in the profession. Over th...

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Bibliographic Details
Published inThe CPA journal (1975) Vol. 74; no. 3; p. 22
Main Authors Wyatt, Arthur R, Gaa, James C
Format Journal Article
LanguageEnglish
Published New York New York State Society of Certified Public Accountants 01.03.2004
Subjects
Accounting firms
Accounting policies
Auditing
Audits
Business education
Business ethics
Competitive advantage
CPA examinations
Forecasts
Leadership
Morality
New employees
Professional ethics
Professional standards
Professionals
United States > US
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Summary:At a plenary session at the 2003 annual meeting of the American Accounting Association, Professor Arthur R. Wyatt spoke on "Accounting Professionalism - They Just Don't Get It!" His far-ranging observations and incisive analysis drew upon his long experience in the profession. Over the last few years the accounting profession has been beaten up badly in the media, somewhat justifiably Wyatt noted. The forces at work were numerous and complex, and a variety of phenomena created the environment in which Andersen disappeared and the entire profession had its reputation tarnished. At a later session during the annual meeting, Professor James C. Gaa took Wyatt's observations a step further, using them to delineate a thoughtful analysis of moral syndromes in the accounting profession, and a prognosis for the future. Gaa said that an accounting firm is a workplace, and that workplaces operate according to sets of normative principles that guide people's behavior.
ISSN:0732-8435