Certain rhetorical claims put forth by the American Institute of
Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and
PricewaterhouseCoopers (PWC) are examined. A discussion of Paul Ricoeur’s concept of ideology
follows, along with an explanation of the way in which Ricoeur’s understanding of ideology can be
used to gain a better understanding of the ideology of the American public accounting profession