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Journal Articles
Institutionalization and structuring of certified public accountants: An analysis of the development of education and experience requirements for certified public accountants
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Journal of Management History (Archive) (1998) 4 (2): 81–93.
Published: 01 June 1998
... by the emergence of fieldwide organizations and developing consensus about many factors of the accountancy profession’s form and function. The development of the education and experience requirements for public accountants was supported by a central agency, the American Institute of CPAs (AICPA), which played...
