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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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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

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.

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.

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.

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.

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

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.

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.

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.

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

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

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).

This chapter provides the context for understanding how English widening participation (WP) policy has interacted with the development of a marketised and expanding higher education (HE) system (the ‘dual imperative’ highlighted in the introductory chapter of this volume). It traces the intensification of market approaches in HE since 1997, examining how these interact with and become intertwined with evolving national WP policy concerns. Since 1997, WP for under-represented groups as a national policy aim has become firmly embedded in the activities undertaken by higher education providers (HEPs). Policy initiatives have moved between incentive and risk to encourage HEPs to address national and local inequalities of access and (later) student success and differential graduate outcomes. This chapter gives an overview of the key policy moments in this period and argues for how they have shaped the way in which the business of WP is enacted throughout the sector. It highlights how the business of WP drawn widely has become simultaneously a regulatory requirement, a way for institutions to differentiate themselves in the HE market and a key marker of institutional civic or social responsibilities. Situating this alongside the increasing focus on students and applicants as consumers, this chapter also begins to problematise the issues of collaboration and competition this creates.

This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia.

This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation.

First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards.

First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.

Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.

This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.

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:

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.