Change is a constant feature of organizational existence. Successfully managing change requires an\r\nunderstanding of the environment in which an organization operates. The complex and\r\ninterconnected world in which public accounting operates presents many challenges to the\r\ntraditional neo-classical view of research and management. Awareness of the constantly-changing,\r\nnetworked environment and the dynamics of agent interactions offers distinct competitive\r\nadvantages to the astute. The current paper strives to convey the appropriateness and necessity for\r\nrecognizing the public accounting profession as a complex adaptive system (CAS) that operates in an\r\never-changing, unpredictable environment impacted by local and global politico-economic entities,\r\nprofessional organizations, clientele, internal organizational members, higher education\r\ninstitutions, technological advances, and others. Drawing on complexity theory, the paper develops\r\nand presents testable propositions to examine the public accounting profession as a CAS with the\r\nexpress purpose of stimulating more holistic research efforts in accountin
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