Commercialism and Its Impact on the Integrity of Professional Tax Services in the United States |
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| Institution: | 1. Aix Marseille Univ, CNRS, ICR, SMBSO, Marseille, France;2. Laboratoire de Biologie et Environnement, Faculté des Sciences de la Nature et de la Vie, Université Frères Mentouri, BP 325, Route Ain El Bey, 25017 Constantine, Algeria;3. Aix Marseille Univ, CNRS, CRN2M, Hôpital Nord, Marseille, France;1. Instituto Politécnico Nacional, CICATA Querétaro, Cerro Blanco 141, Colinas del Cimatario, Querétaro, 76160, Mexico;2. Computer Vision Center, Edifici “O” – Campus UAB, 08193 Bellaterra, Spain;3. Universidad Autónoma de Querétaro, Cerro de las Campanas, Querétaro, 76010, México;4. Instituto Tecnológico de Mazatlán, Corsario I 203, Mazatlán 82070, México;1. Aston Business School, Aston University, Aston Triangle, Birmingham B4 7ET, United Kingdom;2. University of Exeter Business School, University of Exeter, Rennes Drive, Exeter, Devon EX4 4PU, United Kingdom |
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| Abstract: | In this paper I rely on prior accounting research on professionalism as a basis from which to analyse recent developments in the commercialization of the United States public accounting profession. Using two examples, one concerning the pricing of tax services and the other concerning the limited use of tax advice, I illustrate how a focus on commercialism deteriorates certified public accountants’ fiduciary relationships with tax clients and calls into question their fundamental functionalist claims of professionalism. |
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