Similar to other professional groups, the accounting profession has asserted that it serves the ‘public interest' (Anderson-Gough, et al. 2002; Robson et al., 1994). However, the definition of exactly what constitutes the ‘public interest' has been subject to considerable debate and there is no...

Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of...