The Accounting Profession.
基于1987年的观察，分析了会计职业在技术、社会和政治环境变化下的适应情况，指出审计市场增长放缓加剧了竞争，并强调追求卓越质量而非利润驱动的竞争才符合公众和职业利益。
Abstract This article presents the author's observation on the state of the accounting profession in 1987. The accounting profession, like other professions and business in general, is changing to adapt to this new technological, social, and political environment. At the same time there has been a reduction in the rate of growth in the market for basic auditing services. This reduction compounds the competitiveness of the environment in which public accounting firms seek to attain their goals for growth. The commitment to growth is a dominating factor in the planning and decision-making process at the operational level. Professionalism and independence, together with attractive financial rewards, are the key ingredients for both attracting and retaining outstanding people in the profession. The government fosters competition on the premise that competition is in the best interest of the public. In this changed environment, it is no longer unusual to find firms willing to take on work at substantial discounts from standard fee levels. As competition for clients intensified, substantial discounts from standard fees became a common marketing practice to obtain new work. In the view of this writer, competition that is driven by greed for profit or growth rather than a pursuit of professional excellence serves neither the public nor the profession well. An emphasis on quality must remain the foundation for all services performed.