What question did this study set out to answer?

This article aims to explore the evolving nature of the accountancy profession in England and its relationship with various stakeholders.

The Profession of Accountancy in England: The Public, the Government, and the Profession.

View Full Paper

Ask AI

Bookmark

Authors

The article examines how accountancy interacts with clients and stakeholders, highlighting its implications for governance.

This article aims to explore the evolving nature of the accountancy profession in England and its relationship with various stakeholders.
Analyzed the roles of accountants in relation to direct and indirect clients.
Examined statutory provisions affecting audits and client relationships.
Discussed the implications of these relationships for various stakeholders.
Identified two main sets of relationships for accountants: direct client relationships and intangible indirect client relationships.
Clarified that direct clients include businesses required by law to submit accounts for audit, while indirect clients include the public and government.
Emphasized the growing importance of indirect clients in shaping accountancy practices.

Mary E. Murphy (1940) studied this question.

View Full Paper

Ask AI

Bookmark