REDEFINING A CERTIFIED PUBLIC ACCOUNTING FIRM

By analyzing the video, KPMG: The Global Lender (Fountainhead Producti ons/KPMG Feat Marwick, 1993), using the methods of content analysis an d dramatic and literary criticism, we explore how cultural products in fluence our understanding of the socially defined roles of auditors. T his analysis makes explicit the cultural values and beliefs that are d rawn upon in an attempt to persuade viewers of the accounting firm's m essage. Archetypes that include mythic beliefs about markets, the dram atic structure of the video, and symbolic visual and verbal cues are e voked to redefine KPMG as a firm in which certified public accountants and their clients are united to achieve leadership in the global mark etplace. (C) 1998 Published by Elsevier Science Ltd. All rights reserv ed.