MYTH AND TECHNOLOGY IN THE AMERICAN ACCOUNTING PROFESSION
批判性解读美国会计行业的发展，指出其神话与技术的相互作用导致了行业的结构性缺陷和改革偏见，适合关注会计行业制度与演变的读者。
ABSTRACT The American accounting profession attempts to provide the public with efficient and effective financial reports; but to succeed, it must satisfy an environment of diverse, often conflicting, institutions. This article critically interprets the profession's development, arguing that it displays an interplay of myth and technology. This interplay generates structural flaws in the profession as well as a bias against reform.