Does the CPA Belong to a Profession?
聚焦美国会计职业近百年来的实践变化，指出根本性变革威胁其凝聚力和目标感，自私自利取代了传统对职业福祉的关注，市场竞争加剧，经济现实推动事务所扩大非审计服务范围。
Abstract This article focuses on the changes in the practice of accounting profession in the U.S. The accounting profession is almost 100 years old in this country. Fundamental changes have been occurring in the accounting profession that threaten its cohesion and sense of purpose. A perverse self-interest has come to dominate the traditional interest in the welfare of the profession and the competitive edge in professional practice has become sharper. The economic realities, in a market dominated by the push for growth, have driven firms in the direction of expanding the scope and magnitude of their non-audit services.