Policy issues raised by for-profit spinoffs from professional associations : an evaluation of a recent AICPA initiative

William E. SHAFER; Dwight OWSEN

doi:10.1023/A:1021946917170

Policy issues raised by for-profit spinoffs from professional associations : an evaluation of a recent AICPA initiative

William E. SHAFER, Dwight OWSEN

Research output: Journal Publications › Journal Article (refereed) › peer-review

2 Citations (Scopus)

Abstract

This paper provides an evaluation of the spinoff of a for-profit company from the American Institute of Certified Public Accountants (AICPA), a nonprofit professional association. The evaluation is based on a review of the literature on public policy issues surrounding organizational conversions from nonprofit to for-profit legal status. Many criticisms of this for-profit spinoff were voiced by professional leaders and accounting regulators, and we demonstrate that these criticisms are grounded in widely recognized policy principles relating to nonprofit conversions. The public policy issues raised by this study have implications for the governance of professional associations in all disciplines.

Original language	English
Pages (from-to)	181-195
Number of pages	15
Journal	Journal of Business Ethics
Volume	42
Issue number	2
DOIs	https://doi.org/10.1023/A:1021946917170
Publication status	Published - Jan 2003
Externally published	Yes

Keywords

nonprofit governance
nonprofit organizations
professional associations
professionalism
public policy

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Policy issues raised by for-profit spinoffs from professional associations : an evaluation of a recent AICPA initiative

Abstract

Keywords

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