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Institutionalization and structuring of certified public accountants: An analysis of the development of education and experience requirements for certified public accountants

Philip H. Siegel (Monmouth University, Long Branch, New Jersey, USA)
John T. Rigsby (School of Accountancy, Mississippi State University, Starkville, Mississippi, USA)

Journal of Management History (Archive)

ISSN: 1355-252X

Article publication date: 1 June 1998

Abstract

The effects of institutionalization and structuring in the public accounting profession are considered in relation to the development of education and experience requirements for the profession. The goal is to explain the development of education and experience requirements for public accountants from a broader perspective and improve our understanding of the changes which have taken place in the profession and which are still taking place.

Keywords

Citation

Siegel, P.H. and Rigsby, J.T. (1998), "Institutionalization and structuring of certified public accountants: An analysis of the development of education and experience requirements for certified public accountants", Journal of Management History (Archive), Vol. 4 No. 2, pp. 81-93. https://doi.org/10.1108/13552529810219575

Publisher

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MCB UP Ltd

Copyright © 1998, MCB UP Limited