Purpose – The purpose of this paper is to examine the relative cultural shift from professionalism to commercialism in the accounting profession, based on an analysis of the promotional brochures used by the Ordre des comptables agréés du Québec (Institute of Chartered Accountants of...

Purpose: This paper investigates the strategic processes surrounding the development, in accounting firms, of office (re)design projects and their overarching objectives. Design/methodology/approach: The authors’ investigation relies on a series of interviews with individuals from different...

This paper questions the ideal of comparability which is often mobilized by standard setters when justifying new – or “improvement” to existing – accounting standards. The target of our analysis is constituted by the thoughts of sophisticated users of financial statements when reflecting...