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In whose interests? An examination of the professional ideology revealed in the AICPA's State Cascade Project
Peggy Dwyer,
University of Central Florida
Anna Alon, University of Central Florida
ABSTRACT. The Sarbanes Oxley Act of 2002 (SOX) resulted in an historic change to the regulatory status of the U. S. Accounting Profession. After the passage of this Federal-level legislation, several individual U.S. states were considering mirror legislation to similarly restrict the activities of the accounting profession at the state level. In response to this threat, the American Institute of Certified Public Accountants (AICPA) undertook a counter-offensive program called the “State Cascade Project.” In this paper we analyze documentary data produced by the AICPA in connection with the State Cascade Project. The analysis is conducted against a theoretical framework derived from the sociology of professions and from prior empirical studies of the role of professional associations in establishing and communicating professional ideologies and guarding professional privileges. Our purpose is to provide evidence of the thematic nature of the professional ideology used to the support the professi
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