The Changing Strategy for the Profession, the CPA and the AICPA: What This Means for the Education Community.
评论了普华永道合并案对公共会计行业的专业和监管影响，分析了美国州级监管体系结构、替代执业结构的市场力量及会计职业界的反应，对会计教育者理解行业变化有参考价值。
Abstract Comments on the professional and regulatory issues related to the merger of Price Waterhouse and Coopers & Lybrand, and its implications for the future of the public accounting industry. Structure of the state regulatory system in the U.S.; Market forces behind alternative practice structures; Reactions from the accounting profession.