H. Willmott et P. Sikka, ON THE COMMERCIALIZATION OF ACCOUNTANCY THESIS - A REVIEW-ESSAY, Accounting, organizations and society, 22(8), 1997, pp. 831-842
Hanlon's thesis on the commercialisation of accountancy is examined in
relation to contemporary changes in the organization of work and the
concentration and internationalization of the accounting industry. Att
ention is drawn to the tensions between Hanlon's empirical materials a
nd his exegesis of theoretical debates. An appreciation of the value o
f his book for highlighting the wider significance of accounting to a
shift from Fordist to more flexible forms of accumulation is balanced
by a discussion of various limitations. These include the neglect of n
on-audit business undertaken by accounting firms, and the sketchy trea
tment of the links between these firms and other key players that have
supported and legitimised the progressive commercialization of accoun
tancy. (C) 1997 Elsevier Science Ltd.