SOCIALIZATION OF US NOVICE ACCOUNTING PROFESSIONALS THROUGH ETHICAL DISCOURSE IN 1931

This study applies a qualitative analysis of Fogarty's [1992] application of institutional theory to an individual's socialization in the American public accountancy profession in an historical context. The Ethics of the Profession, a book published by the American Institute of Accountants (AIA) in 1931, is examined to identify the normative, mimetic, and coercive socialization mechanisms embedded within. Both informal and formal code-based ethical discourse is contained in the book. This reflects the AIA's status as one of two competing national professional organizations and the only organization with a promulgated code of conduct. The results indicate use of embedded historical linguistic terms to delineate professional self-image and use of normative and mimetic socialization mechanisms in this effort to instill professional ideals into new entrants to the profession.