INTERESTS AND THE PROFESSION‐STATE DYNAMIC: EXPLAINING THE EMERGENCE OF THE AUSTRALIAN PUBLIC SECTOR ACCOUNTING STANDARDS BOARD
通过追踪国家机构、职业精英、企业和社区组织的利益，解释1983年澳大利亚公共部门会计准则委员会的出现，适合研究会计职业化或公共部门改革的学者。
This paper seeks to understand the professionalisation project of accountants by historically ‘following’ the organised, contingent interests of state agencies, professional elites, business and community organisations. Drawing upon recent research on the accounting profession that is grounded in the work of Weber, Marx and Foucault, professions are seen as self‐interested transnational collec‐tives whose internal modes of membership control and external relationships with other organised interests are both structured and subject to continual renegotiation and change. This particular framing of professional associations is illustrated by documenting the emergence of the Australian Public Sector Accounting Standards Board in 1983.