Recent interest in the accounting profession should translate into an inspection of its leadership. Why certain people are leaders and other people are not is a question that bears upon the chances that the profession can regain its stature in the eyes of the public. Even without crisis, an examination of the portals of power adds to our appreciation for the social organization of the accounting profession. Using Accounting Today's list of the 100 most influential people in the field over the first decade of the 21st century, this paper describes these individuals. In many ways, this array reveals the existence of a profession much different than that broadly appreciated in academic circles.

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