the accounting profession activities appeared to be under state control. Youssef
(2003), p.1argues that the goverment (state or bureaucracy used inthechangeably)
assumed full responsibility for the society at large. Different stakeholders had no role
because the government was the sole arbitrator of their conflicting claims and the
accounting profession was no exception. the accounting profession became a
powerless stakeholder to suggest changes or improvements in the EFRR.