The Center Cannot Hold: The AICPA and Accounting Professional Leadership 1998–2012

• In Event: Public Interest II

Abstract

Trade associations should play an integral role in defining and defending the legitimacy and jurisdiction of a profession. In addition they should provide a field upon which individuals can transcend the confines of their organizations and grow into professional leadership capacities. Evidence in the literature suggests that accounting conformed to this pattern under the auspices of the American Institute for Certified Public Accountants (AICPA). However, various recent events have conspired to reduce confidence that this continues to be the case. Using network analysis on longitudinal data from 1998 to 2012, this paper documents an increasingly fragmented and isolated leadership structure. This finding suggests the reduced influence of the AICPA. Implications for the profession are discussed.

Authors

• Timothy J. Fogarty, Case Western Reserve University

• Larry M Parker, Case Western Reserve University

• R. Drew Sellers, Kent State University