TAILIEUCHUNG - The Power of “Independence”: Defending and Extending the Jurisdiction of Accounting in the UK

The microsimulation approach combined with reweighting contrasts with a popular method of examining population ageing, which combines population projections with age-specific per capita expenditures on a range of benefits in order to obtain projected social expenditures. These are typically combined with GDP projections based on age-specific labour force participation and unemployment ratios, along with productivity growth assumptions. While accounting frameworks of this type have proved useful, they necessarily lack the kind of policy modelling, detail and heterogeneity available in microsimulation models. 1 The microsimulation model used here is the Melbourne Institute Tax and Transfer Simulator (MITTS). This is a behavioural tax microsimulation model allowing detailed examination of the potential effects. | The Power of Independence Defending and Extending the Jurisdiction of Accounting in the UK By Prem Sikka Department of Accounting and Financial Management University of Essex UK Hugh Willmott Judge Institute of Management University of Cambridge UK A later version of this article appears in Accounting Organizations and Society 20 6 547-581 1995 For more information on published articles by Hugh Willmott please refer to http town close hr22 hcwhome The Power of Independence Defending and Extending the Jurisdiction of Accounting in the united Kingdom by Prem Skka East London Business School university of East London UK Hugh Wllmott Manchester School of Management university of Manchester Institute of Science and Technology UK Earlier versions of this paper were presented at the Conference Juristes et Comptables en Europe Paris 1992 the 1993 British Accounting Association Conference university of Strathclyde and the 1993 Critical Perspectives on Accounting Conference Nfew York. We are grateful for comments received at these meeti ngs and for the constructive cri ticisms of two anonymous referees. The Power of Independence Defendi ng and Extendi ng the JUrisdicti on of Accounti ng in the united Ki ngdom Abstract Accountants are part of what Abbott 1988 describes as the system of professions . Within this system each professional group strives to defend and expand its area of jurisdiction in competition with rival professions. However chal lenges to the accountancy profession do not necessarily come only from those who seek to occupy its territory. Challenges also come from journalists academics politicians and others who have no desire to occupy the territory of accountants but can nevertheless advance some competi ng discourses that may disrupt and weaken the profession s capacity to secure and expand its domain. The paper argues that in the process of defi ni ng defendi ng and extendi ng its j uri sdiction the accountancy profession attaches .

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