کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
999540 | 936841 | 2010 | 13 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: CPA licensure without examination: Legitimation and resistance CPA licensure without examination: Legitimation and resistance](/preview/png/999540.png)
A 2001 law converted Minnesota's licensed public accountants (LPAs) to certified public accountants (CPAs). LPAs were individuals licensed to practice public accounting, including attestation, without having passed the CPA examination. Following the conversion, a fierce resistance arose from a small segment of Minnesota's CPA community. This paper used institutional theory to analyze the legitimation strategies and actions of the institutional agents as well as the resistance.The history and institutionalization of the CPA examination suggested that its cognitive legitimacy was a significant factor in the resistance. The analysis of the resistance reflected back upon the pragmatic approach taken by the proponents. The case demonstrated the importance of controlling communication resources in building legitimacy. Finally, it considered how the diversity of interests in a segmented professional association shaped legitimation and resistance.
Journal: Critical Perspectives on Accounting - Volume 21, Issue 6, August 2010, Pages 496–508