The Sociology of Accountancy: A Study of Academic and Practice Community Schisms.
研究了会计实践与学术社区之间的分裂，包括教育控制权争议、财务报告标准责任纠纷，以及当前分裂的历史背景和特征。
Abstract Examines the schisms between the practice and academic accounting communities. Contest about control over education; Disputes about professional responsibility for financial reporting standards; Description of the schisms as historical background to the present schism; Characteristics of the continuing schism; Social obligations of the accounting profession.