Fogarty, Timothy J.; Radcliffe, Vaughan S. - In: Accounting, Auditing & Accountability Journal 12 (1999) 5, pp. 525-560
This paper examines the historical means by which accountancy, as a mature profession, has sought to expand its practice to new areas of business. Accountancy has long been eager to satisfy perceived client needs, and in so doing foster an ever widening scope for accounting expertise. However,...