Redefining a certified public accounting firm
By analyzing the video, KPMG: The Global Leader (Fountainhead Productions/KPMG Peat Marwick, 1993), using the methods of content analysis and dramatic and literary criticism, we explore how cultural products influence our understanding of the socially defined roles of auditors. This analysis makes e...
Gespeichert in:
Veröffentlicht in: | Accounting, organizations and society organizations and society, 1998-07, Vol.23 (5), p.549-567 |
---|---|
Hauptverfasser: | , |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 567 |
---|---|
container_issue | 5 |
container_start_page | 549 |
container_title | Accounting, organizations and society |
container_volume | 23 |
creator | Daly, Bonita A. Schuler, Drue K. |
description | By analyzing the video,
KPMG: The Global Leader (Fountainhead Productions/KPMG Peat Marwick, 1993), using the methods of content analysis and dramatic and literary criticism, we explore how cultural products influence our understanding of the socially defined roles of auditors. This analysis makes explicit the cultural values and beliefs that are drawn upon in an attempt to persuade viewers of the accounting firm's message. Archetypes that include mythic beliefs about markets, the dramatic structure of the video, and symbolic visual and verbal cues are evoked to redefine KPMG as a firm in which certified public accountants and their clients are united to achieve leadership in the global marketplace. |
doi_str_mv | 10.1016/S0361-3682(98)00006-3 |
format | Article |
fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_miscellaneous_38677281</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><els_id>S0361368298000063</els_id><sourcerecordid>33116627</sourcerecordid><originalsourceid>FETCH-LOGICAL-c493t-1859016acff82f17804f12c404563cebe4cbbd4433b65735cedd7cd0eae41c0f3</originalsourceid><addsrcrecordid>eNqFkVuLFDEQhYMoOI7-BGFQEH3oNUmlc3kSWbwsDCys-hzS1RXNMtPdJt0L--9N78g-CLKBSgL5zqFSh7GXgp8JLvT7bxy0aEBb-dbZd7wu3cAjthHWQKOldY_Z5h55yp6Vcr1CxrQb1lxRTzENafi5CzukPKeYqN9NS3dIuAuI4zLM62tM-ficPYnhUOjF33PLfnz-9P38a7O__HJx_nHfoHIwN8K2rjYWMEYrozCWqygkKq5aDUgdKey6XimATrcGWqS-N9hzCqQE8ghb9ubkO-Xx90Jl9sdUkA6HMNC4FA9WGyOteBgEIbSWpoKv_gGvxyUP9RNeuFaAsNJW6PV_IQvOWAVSVqo9UZjHUjJFP-V0DPnWC-7XQPxdIH6dtnfW3wVSO9my_UmXaSK8FxFRGMuIyd94CBLqdltLuCqFkGq1vsrDtN6U8602_td8rHYfTnZUg7hJlH3BREOdZcqEs-_H9EBDfwAiTamL</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1839784322</pqid></control><display><type>article</type><title>Redefining a certified public accounting firm</title><source>RePEc</source><source>Elsevier ScienceDirect Journals Complete</source><source>Periodicals Index Online</source><creator>Daly, Bonita A. ; Schuler, Drue K.</creator><creatorcontrib>Daly, Bonita A. ; Schuler, Drue K.</creatorcontrib><description>By analyzing the video,
KPMG: The Global Leader (Fountainhead Productions/KPMG Peat Marwick, 1993), using the methods of content analysis and dramatic and literary criticism, we explore how cultural products influence our understanding of the socially defined roles of auditors. This analysis makes explicit the cultural values and beliefs that are drawn upon in an attempt to persuade viewers of the accounting firm's message. Archetypes that include mythic beliefs about markets, the dramatic structure of the video, and symbolic visual and verbal cues are evoked to redefine KPMG as a firm in which certified public accountants and their clients are united to achieve leadership in the global marketplace.</description><identifier>ISSN: 0361-3682</identifier><identifier>EISSN: 1873-6289</identifier><identifier>DOI: 10.1016/S0361-3682(98)00006-3</identifier><language>eng</language><publisher>Oxford: Elsevier Ltd</publisher><subject>Accounting ; Accounting firms ; Accounting research ; Auditors ; Case studies ; Competition ; Content analysis ; Cultural values ; Culture ; Influence ; Public accounting ; Values</subject><ispartof>Accounting, organizations and society, 1998-07, Vol.23 (5), p.549-567</ispartof><rights>1998</rights><rights>Copyright Pergamon Press Inc. Jul/Aug 1998</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c493t-1859016acff82f17804f12c404563cebe4cbbd4433b65735cedd7cd0eae41c0f3</citedby><cites>FETCH-LOGICAL-c493t-1859016acff82f17804f12c404563cebe4cbbd4433b65735cedd7cd0eae41c0f3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://www.sciencedirect.com/science/article/pii/S0361368298000063$$EHTML$$P50$$Gelsevier$$H</linktohtml><link.rule.ids>314,776,780,3537,3994,27846,27901,27902,65306</link.rule.ids><backlink>$$Uhttp://econpapers.repec.org/article/eeeaosoci/v_3a23_3ay_3a1998_3ai_3a5-6_3ap_3a549-567.htm$$DView record in RePEc$$Hfree_for_read</backlink></links><search><creatorcontrib>Daly, Bonita A.</creatorcontrib><creatorcontrib>Schuler, Drue K.</creatorcontrib><title>Redefining a certified public accounting firm</title><title>Accounting, organizations and society</title><description>By analyzing the video,
KPMG: The Global Leader (Fountainhead Productions/KPMG Peat Marwick, 1993), using the methods of content analysis and dramatic and literary criticism, we explore how cultural products influence our understanding of the socially defined roles of auditors. This analysis makes explicit the cultural values and beliefs that are drawn upon in an attempt to persuade viewers of the accounting firm's message. Archetypes that include mythic beliefs about markets, the dramatic structure of the video, and symbolic visual and verbal cues are evoked to redefine KPMG as a firm in which certified public accountants and their clients are united to achieve leadership in the global marketplace.</description><subject>Accounting</subject><subject>Accounting firms</subject><subject>Accounting research</subject><subject>Auditors</subject><subject>Case studies</subject><subject>Competition</subject><subject>Content analysis</subject><subject>Cultural values</subject><subject>Culture</subject><subject>Influence</subject><subject>Public accounting</subject><subject>Values</subject><issn>0361-3682</issn><issn>1873-6289</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1998</creationdate><recordtype>article</recordtype><sourceid>X2L</sourceid><sourceid>K30</sourceid><recordid>eNqFkVuLFDEQhYMoOI7-BGFQEH3oNUmlc3kSWbwsDCys-hzS1RXNMtPdJt0L--9N78g-CLKBSgL5zqFSh7GXgp8JLvT7bxy0aEBb-dbZd7wu3cAjthHWQKOldY_Z5h55yp6Vcr1CxrQb1lxRTzENafi5CzukPKeYqN9NS3dIuAuI4zLM62tM-ficPYnhUOjF33PLfnz-9P38a7O__HJx_nHfoHIwN8K2rjYWMEYrozCWqygkKq5aDUgdKey6XimATrcGWqS-N9hzCqQE8ghb9ubkO-Xx90Jl9sdUkA6HMNC4FA9WGyOteBgEIbSWpoKv_gGvxyUP9RNeuFaAsNJW6PV_IQvOWAVSVqo9UZjHUjJFP-V0DPnWC-7XQPxdIH6dtnfW3wVSO9my_UmXaSK8FxFRGMuIyd94CBLqdltLuCqFkGq1vsrDtN6U8602_td8rHYfTnZUg7hJlH3BREOdZcqEs-_H9EBDfwAiTamL</recordid><startdate>19980701</startdate><enddate>19980701</enddate><creator>Daly, Bonita A.</creator><creator>Schuler, Drue K.</creator><general>Elsevier Ltd</general><general>Elsevier</general><general>Pergamon Press</general><general>Pergamon Press Inc</general><scope>DKI</scope><scope>X2L</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>HFXKP</scope><scope>IBDFT</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMHAD</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVMQY</scope><scope>PZGFC</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope><scope>7TA</scope><scope>8FD</scope><scope>JG9</scope></search><sort><creationdate>19980701</creationdate><title>Redefining a certified public accounting firm</title><author>Daly, Bonita A. ; Schuler, Drue K.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c493t-1859016acff82f17804f12c404563cebe4cbbd4433b65735cedd7cd0eae41c0f3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1998</creationdate><topic>Accounting</topic><topic>Accounting firms</topic><topic>Accounting research</topic><topic>Auditors</topic><topic>Case studies</topic><topic>Competition</topic><topic>Content analysis</topic><topic>Cultural values</topic><topic>Culture</topic><topic>Influence</topic><topic>Public accounting</topic><topic>Values</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Daly, Bonita A.</creatorcontrib><creatorcontrib>Schuler, Drue K.</creatorcontrib><collection>RePEc IDEAS</collection><collection>RePEc</collection><collection>CrossRef</collection><collection>Periodicals Index Online Segment 17</collection><collection>Periodicals Index Online Segment 27</collection><collection>Periodicals Index Online</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - West</collection><collection>Primary Sources Access (Plan D) - International</collection><collection>Primary Sources Access & Build (Plan A) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Midwest</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Northeast</collection><collection>Primary Sources Access (Plan D) - Southeast</collection><collection>Primary Sources Access (Plan D) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Southeast</collection><collection>Primary Sources Access (Plan D) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - UK / I</collection><collection>Primary Sources Access (Plan D) - Canada</collection><collection>Primary Sources Access (Plan D) - EMEALA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - International</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - International</collection><collection>Primary Sources Access (Plan D) - West</collection><collection>Periodicals Index Online Segments 1-50</collection><collection>Primary Sources Access (Plan D) - APAC</collection><collection>Primary Sources Access (Plan D) - Midwest</collection><collection>Primary Sources Access (Plan D) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Canada</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - EMEALA</collection><collection>Primary Sources Access & Build (Plan A) - APAC</collection><collection>Primary Sources Access & Build (Plan A) - Canada</collection><collection>Primary Sources Access & Build (Plan A) - West</collection><collection>Primary Sources Access & Build (Plan A) - EMEALA</collection><collection>Primary Sources Access (Plan D) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - Midwest</collection><collection>Primary Sources Access & Build (Plan A) - North Central</collection><collection>Primary Sources Access & Build (Plan A) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - Southeast</collection><collection>Primary Sources Access (Plan D) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - APAC</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - MEA</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><collection>Materials Business File</collection><collection>Technology Research Database</collection><collection>Materials Research Database</collection><jtitle>Accounting, organizations and society</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Daly, Bonita A.</au><au>Schuler, Drue K.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Redefining a certified public accounting firm</atitle><jtitle>Accounting, organizations and society</jtitle><date>1998-07-01</date><risdate>1998</risdate><volume>23</volume><issue>5</issue><spage>549</spage><epage>567</epage><pages>549-567</pages><issn>0361-3682</issn><eissn>1873-6289</eissn><abstract>By analyzing the video,
KPMG: The Global Leader (Fountainhead Productions/KPMG Peat Marwick, 1993), using the methods of content analysis and dramatic and literary criticism, we explore how cultural products influence our understanding of the socially defined roles of auditors. This analysis makes explicit the cultural values and beliefs that are drawn upon in an attempt to persuade viewers of the accounting firm's message. Archetypes that include mythic beliefs about markets, the dramatic structure of the video, and symbolic visual and verbal cues are evoked to redefine KPMG as a firm in which certified public accountants and their clients are united to achieve leadership in the global marketplace.</abstract><cop>Oxford</cop><pub>Elsevier Ltd</pub><doi>10.1016/S0361-3682(98)00006-3</doi><tpages>19</tpages></addata></record> |
fulltext | fulltext |
identifier | ISSN: 0361-3682 |
ispartof | Accounting, organizations and society, 1998-07, Vol.23 (5), p.549-567 |
issn | 0361-3682 1873-6289 |
language | eng |
recordid | cdi_proquest_miscellaneous_38677281 |
source | RePEc; Elsevier ScienceDirect Journals Complete; Periodicals Index Online |
subjects | Accounting Accounting firms Accounting research Auditors Case studies Competition Content analysis Cultural values Culture Influence Public accounting Values |
title | Redefining a certified public accounting firm |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-06T09%3A59%3A30IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Redefining%20a%20certified%20public%20accounting%20firm&rft.jtitle=Accounting,%20organizations%20and%20society&rft.au=Daly,%20Bonita%20A.&rft.date=1998-07-01&rft.volume=23&rft.issue=5&rft.spage=549&rft.epage=567&rft.pages=549-567&rft.issn=0361-3682&rft.eissn=1873-6289&rft_id=info:doi/10.1016/S0361-3682(98)00006-3&rft_dat=%3Cproquest_cross%3E33116627%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=1839784322&rft_id=info:pmid/&rft_els_id=S0361368298000063&rfr_iscdi=true |