Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform played in the regime's broader ideological goals,...

Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform played in the regime's broader ideological goals,...

This study investigates how one important accounting professional authority - CPA Canada - discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they...