The Impact of Change upon the Accounting Profession: Welcome Challenges or Worrisome Chores?
Donata Muntean and Kay Plummer
Working Paper No. 09/07
October 2007
About the Authors
- Donata Muntean
School of Accounting and Computer Science
Charles Sturt University
- Kay Plummer
School of Accounting and Computer Science
Charles Sturt University
Charles Sturt University – Faculty of Business Working Paper Series
Managing Editor: Associate Professor Jayne Bisman, School of Accounting, Bathurst
Editors: Dr P. Mathews, School of Commerce, Wagga Wagga
Associate Professor M. O'Mullane, School of Business, Albury
Dr R. Tierney, School of Marketing and Management, Bathurst
Dr D Ardagh, School of Commerce, Wagga Wagga
Ms K Mather, School of Computing and Mathematics, Wagga Wagga
The Faculty of Business Working Paper Series is intended to provide staff and students with a means of communicating new and evolving ideas in order to encourage academic debate. Working papers, as the title suggests, should not necessarily be taken as completed works or final expressions of opinion. All working papers are subject to review prior to publication by one or more editors or referees familiar with the discipline area. Normally, working papers may be freely quoted and/or reproduced provided proper reference to the author and source is given. When a working paper is published on a restricted basis, notice of such restriction will appear on this page.
Table of Contents
- Abstract
- Introduction
- Results
- Discussion and conclusion
Abstract
Content analysis of the websites of professional accounting bodies and regulators is used to discover what issues are of most import to the profession, how the accounting profession envisions it future and what role the accounting standard setting bodies foresee for themselves. Comparisons are made between the publicly disclosed priorities of the accounting professional bodies in Australia, New Zealand, the United Kingdom, Canada, and the United States of America. Whether the changes and issues identified in the research are regarded by the profession as welcome challenges that provide opportunities for growth, or as worrisome chores that have resulted in a heavier compliance burden and higher client expectations, is discussed.