Title

Commercialism And Its Impact On The Integrity Of Professional Tax Services In The United States

Abstract

In this paper I rely on prior accounting research on professionalism as a basis from which to analyse recent developments in the commercialization of the United States public accounting profession. Using two examples, one concerning the pricing of tax services and the other concerning the limited use of tax advice, I illustrate how a focus on commercialism deteriorates certified public accountants' fiduciary relationships with tax clients and calls into question their fundamental functionalist claims of professionalism. © 2001 Academic Press.

Publication Date

1-1-2001

Publication Title

Critical Perspectives on Accounting

Volume

12

Issue

5

Number of Pages

589-605

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1006/cpac.2000.0454

Socpus ID

0035201998 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/0035201998

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