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Financial scandals, accounting change and the role of accounting academics: A perspective from North America

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  • David Cooper
  • Jeff Everett
  • Dean Neu

Abstract

This paper examines the responses of North American academics to the recent wave of accounting and audit scandals, pointing out that the main response has either been to appeal to a moralistic concept of ethics or to portray them as isolated incidents or indicative of problems elsewhere (e.g. relating to investment advice). We suggest that these responses fail to address the social and political context of accounting. Drawing on Bourdieu's framework for analysing academic work, the paper locates North American accounting academia, even though it is quite fragmented and diverse, in the Corporate University, and the allegiances of North American accounting academics to the accounting industry. However, recent scandals also provide an opportunity to intervene effectively and produce meaningful change. Through collective action, perhaps through the Association for Integrity in Accounting, we offer suggestions for interventions to produce substantive and worthwhile changes in teaching and research.

Suggested Citation

  • David Cooper & Jeff Everett & Dean Neu, 2005. "Financial scandals, accounting change and the role of accounting academics: A perspective from North America," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 373-382.
    • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:373-382
    DOI: 10.1080/09638180500124905
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    2. Hamilton, Gavin & Ó hÓgartaigh, Ciarán, 2009. "The Third Policeman: ‘The true and fair view’, language and the habitus of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 910-920.
    3. Morales, Jérémy & Gendron, Yves & Guénin-Paracini, Henri, 2014. "State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 423-445.
    4. Farjaudon, Anne-Laure & Morales, Jérémy, 2013. "In search of consensus: The role of accounting in the definition and reproduction of dominant interests," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 154-171.
    5. Anne-Laure Farjaudon & Jérémy Morales, 2012. "In search of consensus : The role of accounting in the definition and reproduction of dominant interests," Post-Print hal-01630503, HAL.
    6. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    7. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    8. Maribel Blasco, 2022. "“We’re Just Geeks”: Disciplinary Identifications Among Business Students and Their Implications for Personal Responsibility," Journal of Business Ethics, Springer, vol. 178(1), pages 279-302, June.
    9. Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C., 2013. "Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 145-153.
    10. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    11. Cooper, Christine & Coulson, Andrea B., 2014. "Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 237-254.
    12. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    13. repec:dau:papers:123456789/10730 is not listed on IDEAS
    14. Alawattage, Chandana, 2011. "The calculative reproduction of social structures – The field of gem mining in Sri Lanka," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 1-19.
    15. repec:dau:papers:123456789/8474 is not listed on IDEAS
    16. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    17. Rod Lambert & Kevin Tant & John Watson, 2008. "Simulated financial dealing room: learning discovery and student accountability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 461-474, September.
    18. Lee D. Parker, 2007. "Professionalisation and UK Accounting Education: Academic and Professional Complicity - A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence'," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 43-46.
    19. Irene Gordon, 2011. "Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks for Ethics/Governance Coverage," Journal of Business Ethics, Springer, vol. 101(1), pages 29-47, June.
    20. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    21. Grant Samkin, 2010. "Accounting in the media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 237-248, August.

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