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.

This content is only available via PDF.
You do not currently have access to this content.