Acknowledgements - Download as DOC

							                                  Acknowledgements

I wish to thank the members of my dissertation committee for their consistent support,
encouragement, constructive criticism and direction during the course of this dissertation:

Dr. Gareth Morgan
Distinguished Research Professor and Director of the doctoral program, Faculty of
Administrative Studies, York University; of the Organizational Behaviour and Industrial
Relations Area and Committee Chair

Dr. Christine Oliver
Co-ordinator of the doctoral program within the Organizational Behaviour and Industrial
Relations Area, Faculty of Administrative Studies, York University. I am particularly
grateful for the comments of Dr. Oliver with respect to suggested areas of enhancement
of the dissertation, most particularly with respect to institutional theories and evidence.

Dr. Chris Robinson
Finance Area, Faculty of Administrative Studies, York University

Dr. Wally Smieliauskas
Chair, Accounting Area, Faculty of Management, University of Toronto

For initial encouragement to commence doctoral studies and/or advocacy of my
candidacy, including recommendations for financial support, I wish to thank the following:

Professor Gilles Paquet, O.C.
Of the Economics Area and then Dean of the Faculty of Administration, University of
Ottawa; latterly honoured as Researcher of The Year, University of Ottawa

Dr. Farhad Simyar
Then Co-ordinator, Accounting Area, Faculty of Administration, University of Ottawa;
latterly Chair, Department of Accountancy, Concordia University

Dr. Michael Maingot
Of the Accounting Area and then Assistant Dean, Faculty of Administration, University of
Ottawa; latterly of the Accounting Area and Vice-Dean, Faculty of Administration,
University of Ottawa

Robert Hume
Partner, Clark, Henning & Co., Chartered Accountants, Toronto

Craig R. McGuffin
Chartered Accountant and Principal, C.R. McGuffin Consulting Services, Toronto

Dr. Ronald J. Burke
Organizational Behaviour and Industrial Relations Area and latterly Associate Dean,
Research, Faculty of Administrative Studies, York University

Dr. Isaiah A. Litvak
Policy Area, Faculty of Administrative Studies, York University

For general encouragement throughout my doctoral studies and/or support at the time of
my comprehensive examinations, I am grateful to the following:

Professor Howard B. Ripstein
Then of the Department of Accountancy, Concordia University; now regrettably retired

Professor G. Robert Curnew
Department of Accountancy, Concordia University

Dr. George Kanaan
Department of Accountancy, Concordia University

Wendy Roscoe
Chartered Accountant and Sessional Lecturer, Department of Accountancy, Concordia
University

For financial support of my doctoral studies, I wish to thank the following:

The Ontario Graduate Scholarship Program

York University

The Doctoral Support Program of the Institute of Chartered Accountants of Ontario

Ms. Joanne Richard
Loan Officer, Toronto-Dominion Bank, Guy & Ste. Catherine, Montréal

I am particularly grateful for ongoing financial support arrangements and
accommodations provided by the Institute of Chartered Accountants of Ontario, Dr.
Simyar and Dr. Smieliauskas. The efforts of Dr. Simyar and Dr. Smieliauskas were
absolutely crucial to the financial stability of my family during major periods of my doctoral
studies.

Efforts initiated by Dr. Howard Teall, Chair, Accounting Area, School of Business and
Economics, Wilfrid Laurier University were of significant financial importance to my family,
and resulted in the completion of this dissertation during a very positive l992-l993
academic year spent at Wilfrid Laurier University.

I am also grateful for wordprocessing and duplication facilities provided by Dr. Simyar, Dr.
Smieliauskas, York University and, latterly, the School of Business and Economics of
Wilfrid Laurier University.
I am grateful for the efforts of Dr. Rob Lucas, then Co-Ordinator, Organizational
Behaviour and Industrial Relations Area, Faculty of Administrative Studies, York
University, to ensure procedural fairness in candidate assessment.

I am appreciative of the suggestions of Dr. Pat Bradshaw-Camball, Organizational
Behaviour and Industrial Relations Area, Faculty of Administrative Studies, York
University, which resulted in my exploration of the regulation literature.

At a particularly stressful period, the kindness of the following persons was greatly
appreciated:

Dr. Réal Labelle
Directeur, Département des sciences comptables, École des sciences de la gestion,
Université du Québec à Montréal

Dr. Howard Teall
Chair, Accounting Area, School of Business and Economics, Wilfrid Laurier University

W. Terrance Denison
Barrister and Solicitor, Nepean, Ontario
(and fellow student-at-law, University of Ottawa, Common Law Section, Class of l976)

Professor Louis Pinel
Co-ordinator, Adult Learning Assessment and Distance Education Programs, Algonquin
College

This work could not have been completed without the continued support of and direction
provided by Dr. Morgan, beginning with the commencement of my doctoral studies and
continuing without reservation until the completion of this dissertation. Two quotes come
to mind:

"Why don't you write it yourself?"

"Write about what you believe in."

I also wish to express my appreciation for the library services provided by the following
institutions:

York University
Concordia University
University of Ottawa
Carleton University
Wilfrid Laurier University
The National Library of Canada
I am appreciative of the services of the offices of Ombudsman (a non-sexist term, from
the Scandinavian) of the provinces of Alberta, British Columbia, Saskatchewan and Nova
Scotia, courtesy of which I was provided with personal copies of their respective inquiry
reports with respect to the activities of the Principal Group in those provinces.


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I remain grateful to my wife Celestine for her degree of support, including her efforts in
accommodating our children, Ashley and Sonja, to the fact that their father has been with
them irregularly since l987.

This dissertation is dedicated to Dr. Blanche Valerie La Rochelle, whose doctorate was in
French and German. Prior to her retirement, she spent her entire academic career as a
Professor in the Department of French, St. Michael's College, University of Toronto. As a
member of the Sisters of St. Joseph, her religious name was Sr. Marie-Thérèse. Her
continued interest in and encouragement of my academic career, as well as the general
way she lived her life, were constant sources of inspiration. She was my great-aunt. She
died on February 26, l993.