Shafer, William E.; Gendron, Yves - In: Accounting, Auditing & Accountability Journal 18 (2005) 4, pp. 453-491
Purpose – The American Institute of Certified Public Accountants (AICPA) recently proposed a global consulting credential involving a diverse set of professions including accountancy, business law, and information technology. The proposal was widely debated in the professional literature, and...