The big leap: a story of the public accounting firm that wanted to become a cooperative

Abstract

Purpose

While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome.

Design/methodology/approach

The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project.

Findings

The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators.

Research limitations/implications

The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession.

Originality/value

While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.

Citation

Jaumier, S. (2016), "The big leap: a story of the public accounting firm that wanted to become a cooperative", Journal of Accounting & Organizational Change, Vol. 12 No. 1, pp. 24-49. https://doi.org/10.1108/JAOC-03-2013-0032