Various studies in accounting indeed suggest that
commercialism exerts an increasingly dominant
influence on public accounting, and that public
accountants are more and more sensitive to money
considerations, driven by performance measurement
systems that emphasize economic indicators
such as the ratio of billing hours (e.g. Covaleski
et al., 1998; Hanlon, 1994; Sikka and Willmott,
1995; Zeff, 2003a,b).