Using organizational science to change the public accounting profession Available to Purchase

This paper uses an organizational science framework to evaluate the present status of the public accounting profession and make recommendations for a systematic process to influence long‐term effective change. Historically, the profession has implemented short‐term responses to environmental events such as corporate merger mania, globalization of the economy, or demographic changes in the workforce. This paper suggests establishment of a joint long‐term effort among the Big Six firms as well as major national and regional firms to influence long‐term changes to the way the profession manages its human resources, develops and maintains businesses, and operates as a legal entity.