THE IMAGERY AND REALITY OF PEER-REVIEW IN THE US - INSIGHTS FROM INSTITUTIONAL THEORY

Authors
FOGARTY TJ
Citation
Tj. Fogarty, THE IMAGERY AND REALITY OF PEER-REVIEW IN THE US - INSIGHTS FROM INSTITUTIONAL THEORY, Accounting, organizations and society, 21(2-3), 1996, pp. 243-267
Citations number
126
Categorie Soggetti
Business Finance
Journal title
Accounting, organizations and society → ACNP
ISSN journal
03613682
Volume
21
Issue
2-3
Year of publication
1996
Pages
243 - 267
Database
ISI
SICI code
0361-3682(1996)21:2-3<243:TIAROP>2.0.ZU;2-M
Abstract
Despite many challenges and highly visible failings, accountants in th e U.S. continue to be a self-regulating profession. In large part, thi s can be attributed to the emergence and acceptance of peer review pro grams. This paper, using institutional theory as a template, addresses the discrepancies between what this technology promises and what it d elivers. The discourse of peer review is reinterpreted to examine its societal consequences and its implications for the future of professio nal claims. Copyright 1996 (C) Elsevier Science Ltd.