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Professionalizing the Tax Accounting Profession: Fulfilling Public-Interest Reporting Responsibilities

  • Martin StuebsEmail author
  • Brett Wilkinson
Chapter
Part of the Advances in Business Ethics Research book series (ABER, volume 4)

Abstract

Recent events in the tax accounting profession such as the marketing and use of aggressive tax shelters illustrate that the tax accounting profession has lost its focus on public interest responsibilities which anchors the profession. This chapter first establishes the importance of a professional public interest foundation by outlining how such a professional foundation ideally provides a necessary anchor for the tax accounting profession. We next move from the ideal to the actual and use the fraud triangle to examine how the current tax accounting profession has strayed from a professional foundation focused on public interest responsibilities. We use the Barley and Tolbert (Org Stud 18:93–117, 1997) sociology model to understand structural change and propose suggestions for facilitating professional, public-interest focused changes in the tax accounting profession.

Keywords

Public Interest Accounting Firm Legal Compliance Sociology Literature Moral Incentive 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media Dordrecht 2014

Authors and Affiliations

  1. 1.Hankamer School of BusinessBaylor UniversityWacoUSA

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