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Book part
Publication date: 4 August 2016

Stephan Millett

This chapter asks whether it is helpful to consider a profession to be a practice and to what extent this meshes with the idea that ‘profession’ is a moral concept. It…

Abstract

This chapter asks whether it is helpful to consider a profession to be a practice and to what extent this meshes with the idea that ‘profession’ is a moral concept. It examines MacIntyre’s concept of a practice as an activity that pursues internal goods, finds that MacIntyre’s articulation of the concept by itself is not enough to describe what it is to be a profession and seeks to supplement this with ideas from others, primarily Miller and Davis. This supplementation, however, still leaves open the question of the origin of a profession’s authority (or licence) to use what can be called the ‘dangerous knowledge’ that differentiates the work of professions from other occupations. For this, Veatch provides useful ideas.

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Contemporary Issues in Applied and Professional Ethics
Type: Book
ISBN: 978-1-78635-443-3

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Article
Publication date: 26 October 2021

Florian Gebreiter

This paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital…

Abstract

Purpose

This paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital accounting and clinical medicine in Britain between the late 1960s and the early 2000s.

Design/methodology/approach

The paper draws on an analysis of professional journals, government reports and other documentary sources relating to accounting and medical developments. It is informed by Abbott's sociology of professions and Eyal's sociology of expertise.

Findings

The paper shows that not only accountants but also elements within the medical profession sought to make the practice of medicine more visible, calculable and standardized, and that accounting and medical attempts to make medicine calculable interacted in a mutually reinforcing manner. Consequently, it argues that a movement towards clinical forms of quantification within the medical profession made it more open to economic calculation, which underpinned hospital accounting reforms and the accountingization, colonization or hybridization of health services.

Originality/value

The paper demonstrates that a fuller understanding of the relationship between accounting and public sector professions can be developed if we examine their mutual interactions rather than restricting ourselves to analyzing accounting's effects on public sector professions. The paper moreover illustrates instances of intraprofessional conflict and inter-professional cooperation, and draws on the sociology of expertise to suggests that while hospital accounting reforms have curbed the power of medical professionals, they have also enhanced the power of clinical expertise.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 15 October 2021

Luka Tomat, Peter Trkman and Anton Manfreda

The importance of information systems (IS) professions is increasing. As personality–job fit theory claims, employees must have suitable personality traits for particular…

Abstract

Purpose

The importance of information systems (IS) professions is increasing. As personality–job fit theory claims, employees must have suitable personality traits for particular IS professions. However, candidates can try to fake-good on personality tests towards the desired personality type. Thus, the purpose of this study is to identify archetypal IS professions, their associated personality types and examine the reliability of the Myers–Briggs Type Indicator (MBTI) personality test in IS recruitment decisions.

Design/methodology/approach

The authors reviewed academic literature related to IS professions to identify job archetypes and personality traits for IS professions. Then, the authors conducted an experiment with 452 participants to investigate whether candidates can fake-good on personality tests when being tested for a particular IS profession.

Findings

The identified job archetypes were IS project manager, IS marketing specialist, IS consultant, IS security specialist, data scientist and business process analyst. The experimental results show that the participants were not able to fake-good considerably regarding their personality traits for a particular archetype.

Research limitations/implications

The taxonomy of IS professions should be validated further. The experiment was executed in an educational organisation and not in a real-life environment. Actual work performance was not measured.

Practical implications

This study enables a better identification of suitable candidates for a particular IS profession. Personality tests are good indicators of the candidate's true personality type but must be properly interpreted.

Originality/value

This study enhances the existing body of knowledge on IS professions' archetypes, proposes suitable MBTI personality types for each profession and provides experimental support for the appropriateness of using personality tests to identify potentially suitable candidates.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 14 June 2021

Hashem Alshurafat

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present…

Abstract

Purpose

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia.

Design/methodology/approach

Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics.

Findings

The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession.

Practical implications

This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession.

Social implications

This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work.

Originality/value

This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 27 July 2021

Prem W. Senarath Yapa

The purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half…

Abstract

Purpose

The purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This paper focusses on developing countries (DCs) and suggests a future research agenda. In recent decades, many DCs have undergone reforms in the professionalisation of accounting (PA).

Design/methodology/approach

Extant research articles are selected from major accounting journals between 1995 and 2020 for the review. A conceptual analysis of the selected literature is presented to evaluate the focus and scope of existing work.

Findings

Previous empirical research on DCs has focused on the state and political ideology, religion and Sharia law, racial/class discrimination, colonialism and closure (e.g. the monopolisation of accounting work). Also, a complex set of globalisation, political, economic, and social contexts. In particular, a strong tradition of British accounting associations providing accounting qualifications in DCs is noted. Future research should aim to examine such issues as the politics of decolonisation, domination, neoliberalism, competition from Western professional associations, accounting in state-owned organisations, government accounting reforms, and social and environmental accounting issues.

Research limitations/implications

This paper covers only PA research in high-ranked English language accounting journals and chapters of a monograph. Accounting research published in other languages and lower-ranked journals could be imperative sources as well but not included in this study.

Originality/value

While PA has been explored in a variety of locations and from different perspectives in Western countries, a review in DCs was lacking.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 22 July 2021

Marcela Espinosa-Pike, Edurne Aldazabal and Itsaso Barrainkua

This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype.

Abstract

Purpose

This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype.

Design/methodology/approach

This study is based on a questionnaire distributed among 360 undergraduate business students at 21 higher education institutions in Spain.

Findings

The study reveals that undergraduate business students consider auditors competent and ethical. Auditing is viewed as an interesting and rigorous activity, which requires high responsibility and contributes significantly to society. Students perceive that the auditing career is difficult but contributes to professional development. The knowledge acquired through business studies influences the creation of a positive image of the profession and of auditors.

Practical implications

The profession could benefit from the fact that having more information about the profession improves students’ perceptions of it. The provision of auditing courses through the degree and related activities to increase the visibility of the profession during the first years of the degree could improve the auditor stereotype and enhance students’ intentions to enter this profession.

Originality/value

Previous studies have analyzed the image of the accounting professional as a homogeneous professional status. This study specifically addresses the image of auditors, who are at the core of the traditional accounting domain. It analyzes the influence of sources of knowledge (academic training, having familiars and media) on auditors’ stereotypes. Moreover, it provides evidence concerning the perceptions of the new generations (Gen Z).

Details

Managerial Auditing Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 28 June 2021

Trudi Aspden, Munyaradzi Marowa, Rhys Ponton and Shane Scahill

The New Zealand Pharmacy Action Plan 2016–20 acknowledges the young, highly qualified pharmacist workforce, and seeks to address pharmacist underutilisation in the wider…

Abstract

Purpose

The New Zealand Pharmacy Action Plan 2016–20 acknowledges the young, highly qualified pharmacist workforce, and seeks to address pharmacist underutilisation in the wider health setting. Anecdotal evidence suggests many recently qualified pharmacists are dissatisfied with the profession. Therefore, those completing BPharm programs after 2002, who had left or were seriously considering leaving the New Zealand pharmacy profession, were invited to comment on future-focused pharmacy documents, and the current direction of pharmacy in New Zealand.

Design/methodology/approach

An online questionnaire was open December 2018 to February 2019. Recruitment occurred via e-mail lists of universities and professional organisations, print and social media, and word-of-mouth. Free-text responses were thematically analysed using a general inductive approach.

Findings

From the 328 analysable surveys received, 172 respondents commented on the documents and/or direction of the pharmacy profession. Views were mixed. Overarching document-related themes were positive direction, but concern over achievability, the lack of funding details, lack of implementation, their benefits for pharmacists and the public, and ability to bring about change and secure a future for the profession. Overall pharmacy was considered an unattractive profession needing to change.

Originality/value

This study highlights dissatisfied recent BPharm graduates agree with the vision in the documents but do not see progress towards achieving the vision occurring, leading to frustration and exit in some cases. Policymakers should be aware of these views as considerable resource goes into their development.

Details

Journal of Health Organization and Management, vol. 35 no. 6
Type: Research Article
ISSN: 1477-7266

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Book part
Publication date: 30 October 2009

Lisa K. Hussey

Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of…

Abstract

Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of color may help to improve diversity within LIS. However, recruiting ethnic minorities into LIS has proven to be difficult despite various initiative including scholarships, fellowships, and locally focused programs. The central questions explored in this research can be divided into two parts: (1) Why do ethnic minorities choose librarianship as a profession? (2) What would motivate members of minority groups to join a profession in which they cannot see themselves?

The research was conducted through semi-structured, qualitative interviews of 32 ethnic minority students from one of four ethnic minority groups (African American, Asian American, Hispanic/Latino, and Native American) currently enrolled in an LIS graduate program. Eleven themes emerged from the data: libraries, librarians, library work experience, LIS graduate program, career plans and goals, education and family, support, mentors, ethnicity and community, acculturation, and views of diversity.

The findings seem to support many assumptions regarding expectations and career goals. The findings related to libraries, librarians, mentors, and support illustrate that many recruitment initiatives are starting in the right place. However, the most noteworthy findings were those that centered on identity, acculturation, and diversity because they dealt with issues that are not often considered or discussed by many in the profession outside of ethnic minority organizations.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-580-2

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Article
Publication date: 27 May 2021

Onsa Akrout and Salma Damak Ayadi

The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in…

Abstract

Purpose

The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia).

Design/methodology/approach

An exploratory research was conducted using a narrative approach (episodic interviewing) after having interviewed accounting professionals. Data were analysed with the thematic coding method using NVivo software based on the push-pull-mooring (PPM) framework. Based on this analysis, four types of professionals were identified.

Findings

The interconnections among PPM factors, which are different from one type of professionals to another, play a vital role in whether a professional intends to leave the accounting profession or not. All four types of professionals perceived unpleasant facets of the public practice environment (push factors) and manifested a tendency to switch to available job opportunities (pull factors). Nevertheless, the latitude for profession change, for the third and the fourth types who perceived the professional experience differently, is restricted by mooring factors. That is not the case for the first type of professionals who have already left public accounting and the second type who intend to quit the profession, as we did not find any mooring factors.

Research limitations/implications

This study explored the attitudes of accounting professionals towards professional turnover intention. A deeper insight into the views of the academics and the Ordre des Experts Comptables de Tunisie (OECT) might help understand this phenomenon.

Practical implications

Understanding the relative impact of push, pull and mooring allows the accounting professionals to determine their attitudes towards the intention to leave the profession. This enables firms to develop more effective programmes to retain valued accounting human resources. The findings highlight that the professional associations should promote the values the profession brings to the community through nationwide public awareness campaigns and enhance career opportunities by providing more branches of activity within the profession.

Originality/value

The paper responds to calls for further examination of factors behind professional turnover intention at a time when high rates of turnover were observed among accounting professionals. Also, the cultural context of Tunisia helps explain our findings.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

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Book part
Publication date: 8 October 2018

Johan Christensen

Despite Max Weber’s assertion that bureaucracy is domination on the basis of knowledge, mainstream public administration literature has paid little attention to the role…

Abstract

Despite Max Weber’s assertion that bureaucracy is domination on the basis of knowledge, mainstream public administration literature has paid little attention to the role of experts and expertise in bureaucratic organisations. A particular blind spot concerns the academic professions or disciplines that supply the experts and expert knowledge used in government bureaucracies. It is well known that the educational composition of the civil service varies across countries and over time. However, knowledge about what explains the varying position of expert professions within state bureaucracies is scarce. The chapter examines this issue through a comparative-historical investigation of the role in government of a particular expert profession, namely economists. Focusing on a small set of countries – Norway, Denmark, New Zealand and Ireland – over the period from 1930 to 1990, it poses the question: How can we account for the variation in the position of economists within government bureaucracies across countries and over time? To answer this question, the chapter draws on theory from the sociological literature on professions and historical-institutionalist work on the influence of economic ideas.

Details

Bureaucracy and Society in Transition
Type: Book
ISBN: 978-1-78743-283-3

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