In advancing the 'professionalising' claims, the UK accountancy bodies emphasise that their members have command of practical and theoretical education, engage in ethical conduct, serve the public interest and act in a socially responsible way. However, such claims are routinely problematised by...

This paper provides an accounting analysis of the implications for labour of restructuring for shareholder value. It presentsargument and evidence from the UK which suggests that activity-specific limits on cost recovery constrain returns on capital. These constraints encourage restructuring...