Article ID Journal Published Year Pages File Type
1001375 Critical Perspectives on Accounting 2015 21 Pages PDF
Abstract

This paper examines how the U.S. accounting profession, through the American Institute of Certified Public Accountants (AICPA), sought to restore its damaged reputation and re-legitimize its claim to self-regulation after the Enron scandal. We do so by analyzing the content of AICPA leaders’ web communications to members and outsiders of the Institute between 1997 and 2010 and draw upon the concepts of logics and discourse. We argue that the marketing language surrounding the AICPA's “Vision Project” prior to Enron (1997–2001) is not durably supplanted by the language of parrhesia, celebrated during the Enron crisis management episode (2002–2004) – it reemerges after 2005, juxtaposed to parrhesia. This study contributes to increasing our understanding of the institutional complexity of the accounting professional field by suggesting that this complexity is, in part, cultivated and reproduced by AICPA leaders’ navigation between different conceptions of being an accountant. Institutional complexity can thus be viewed as a resource, rather than a constraint, which provides flexible impression management opportunities.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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