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Article
Publication date: 19 June 2017

Angus Duff

The purpose of this paper is to consider how Big Four and mid-tier accountancy firms in the UK are responding to political concerns about social mobility and Fair Access to

Abstract

Purpose

The purpose of this paper is to consider how Big Four and mid-tier accountancy firms in the UK are responding to political concerns about social mobility and Fair Access to the accountancy profession.

Design/methodology/approach

Interviews were undertaken with 18 public accountancy firms, ranked in the Top 30 by fee income, operating in the UK to identify how they are recruiting staff in the light of the Fair Access to the Professions’ agenda. Bourdieusian sociology is used to inform the findings.

Findings

The Big Four firms employ a discourse of hiring “the brightest and the best” to satisfy perceived client demand, where symbolic capital is instantiated by reputational capital, reflecting prestige and specialisation, supported by a workforce with elite credentials. For mid-tier firms, reputational capital is interpreted as the need for individuals to service a diverse client portfolio. In general, most interviewees demonstrated relatively limited awareness of the issues surrounding the Fair Access agenda.

Research limitations/implications

The interviews with accountancy firms are both exploratory and cross-sectional. Furthermore, the study was undertaken at an embryonic point (2010) in the emerging Fair Access discourse. Future work considering the accountancy profession could usefully examine if, and how, matters have progressed.

Social implications

The investigation finds that accountancy firms remain relatively socially exclusive, largely due to the requirement for high educational entry standards, and interviewees’ responses generally indicate only limited attempts at engagement with political agendas of promoting Fair Access to the profession.

Originality/value

This paper is the first to empirically evaluate how the accountancy profession is responding to the Fair Access agenda; documents changing patterns of recruitment in accountancy employment, including the hiring of non-graduates to undertake professional work; and augments the literature considering social class and accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 January 2012

Angus Duff and John Ferguson

This paper aims to explore the intersection of disability and accounting employment.

Abstract

Purpose

This paper aims to explore the intersection of disability and accounting employment.

Design/methodology/approach

The paper uses oral history accounts of 12 disabled accountants. The authors investigate narrators' experiences of being disabled people and professional accountants, identify the barriers they encounter in professional employment, and how they (re)negotiate professional work.

Findings

The narrators' accounts are complex and diverse. The narratives record a discourse of success, offset by the consistent identification of social and environmental barriers relating to limited opportunities, resources, and support.

Originality/value

The paper develops the limited research on the relationship between disability and the accounting profession, expands the limited literature on disabled professionals' experience of work, provides voice for disabled accountants, adds to the limited oral histories available within accounting, and augments the accumulated literature considering the accounting profession and minorities.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 January 2009

Margaret Woods, Christopher Humphrey, Kevin Dowd and Yu‐Lin Liu

The purpose of this paper is to review the way in which auditing issues have been raised and addressed during the credit crunch and developing global financial crisis.

Abstract

Purpose

The purpose of this paper is to review the way in which auditing issues have been raised and addressed during the credit crunch and developing global financial crisis.

Design/methodology/approach

Analysis is based on a review of the academic auditing literature, regulatory and audit reports, together with papers from the financial press.

Findings

After highlighting the relative lack of media attention devoted to the external auditing function in the light of major corporate collapses, the paper considers what, contrastingly, is an active and ongoing series of responses to the current crisis on the part of auditing firms and the profession more generally. Through such analysis the paper explores a number of implications of the credit crunch for both auditing practice and research.

Research limitations/implications

The paper is constrained in part by the rapidly unfolding nature of events, with important policy developments arising almost on a daily basis. The paper draws primarily on events up to the beginning of October 2008.

Practical implications

The paper has important messages for audit practice and research, including the technical capacities of external audits in the banking sector, the contributions of standard setting bodies and regulatory oversight, and the scope for enhanced dialogue between such parties and audit researchers.

Originality/value

The paper serves both to focus and stimulate analysis of the credit crunch on the audit profession. It demonstrates the complexity of contemporary practice and highlights the importance, especially from an educational perspective, of developing understanding of banking audit practice and associated regulatory interactions – including the presented possibilities both for research and enhanced academic‐practitioner dialogue.

Details

Managerial Auditing Journal, vol. 24 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 5 January 2010

Judith Broady‐Preston

The purpose of this paper is to review the contemporary theories of professionalism, together with an assessment of the complex factors resulting in a fundamental…

Abstract

Purpose

The purpose of this paper is to review the contemporary theories of professionalism, together with an assessment of the complex factors resulting in a fundamental re‐examination of the nature and role of the information profession (IP) in contemporary society.

Design/methodology/approach

A combination of strong structuration and social identity theories is suggested as a suitable methodological framework for determining the meaning of “professionalism” within the context of the contemporary IP.

Findings

The future of the IP is by no means assured, and further empirical studies need to be undertaken to map the extent of change and the degree to which this is a matter of concern.

Research limitations/implications

This paper outlines a suitable methodological approach for future studies, together with a review of key factors impinging on the contemporary IP.

Originality/value

This methodological framework has been utilised in related studies of cognate professions, but not thus far applied to IP.

Details

Library Management, vol. 31 no. 1/2
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 1 January 1977

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term…

Abstract

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

Details

Managerial Law, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 March 1986

Few issues in recent times have so provoked debate and dissention within the library field as has the concept of fees for user services. The issue has aroused the passions…

Abstract

Few issues in recent times have so provoked debate and dissention within the library field as has the concept of fees for user services. The issue has aroused the passions of our profession precisely because its roots and implications extend far beyond the confines of just one service discipline. Its reflection is mirrored in national debates about the proper spheres of the public and private sectors—in matters of information generation and distribution, certainly, but in a host of other social ramifications as well, amounting virtually to a debate about the most basic values which we have long assumed to constitute the very framework of our democratic and humanistic society.

Details

Collection Building, vol. 8 no. 1
Type: Research Article
ISSN: 0160-4953

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Article
Publication date: 24 June 2020

Magdaline Wanjiru Mungai, Selikem Sebuava Dorvlo, Asaph Nuwagirya and Marlene Holmner

Copyright exceptions promote access to information by users without breaching copyright. This research paper reviews copyright exceptions in Kenya, Ghana and Uganda and…

Abstract

Purpose

Copyright exceptions promote access to information by users without breaching copyright. This research paper reviews copyright exceptions in Kenya, Ghana and Uganda and how they influence access to information in libraries. Objectives were to find out the implications of copyright exceptions in Kenya, Ghana and Uganda; advantages and disadvantages of copyright exceptions for libraries; and recommend best practices of copyright exceptions.

Design/methodology/approach

This is a desktop research reviewing empirical literature and incorporating authors' experiential knowledge in their information profession. Authors have interrogated copyright exceptions in their home countries' copyright acts, policy documents and peer-reviewed articles on copyright and information access. They analysed the documents as stated to deduce key recommendations regarding ideal copyright exceptions.

Findings

The study established that copyright exceptions do not always improve access as intended because they are inadequate, ignoring key library functions. Major inconsistencies exist in the exceptions in these countries; key terminologies have not been defined; and the concept is not well understood. Librarians lack sufficient knowledge on exceptions, hence lack self-efficacy in educating users. Kenya, Ghana and Uganda should improve and harmonize their copyright acts to cover key library functions.

Originality/value

This study provides in-depth analysis of historical and modern practices of copyright exceptions in the three countries revealing useful comparative insights. Previous studies looked at the issues from individual countries perspective.

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Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the…

Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 January 1975

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous…

Abstract

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

Details

Managerial Law, vol. 18 no. 1
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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