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11 – 20 of over 78000Cédric Lesage, Geraldine Hottegindre and Charles Richard Baker
The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a…
Abstract
Purpose
The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American countries has shown that the auditing profession has focussed primarily on protecting the private interests of the profession. Hence, there is a need to conduct research on this topic in a code law country where the state is expected to play a significant role in protecting the public interest.
Design/methodology/approach
The methodology involves a content analysis of 148 disciplinary decisions issued against statutory auditors in France from 1989 to 2006. This analysis identified 21 types of violations grouped into public interest or private interest offences. Because visible offences are public and are more likely to threaten the reputation of the profession, these types of decisions are also studied with respect to their visibility.
Findings
The results reveal that in a code law country such as France the auditing profession tends to defend both the public interest as well as its private interests. The results also support the “visibility” effect.
Research limitations/implications
The written disciplinary decisions have been anonymized so that the names of the auditors and the clients cannot be identified.
Originality/value
This paper differs from previous studies conducted in the Anglo-American context which show an emphasis on protecting the private interests of the auditing profession. Moreover, this study reveals the existence of “mixed” offences and underlines that a profession primarily focusses on these cases. Thus, the work reconciles in part the functionalist and neo-weberian perspectives. Lastly, this paper confirms the importance of the visibility effect.
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Carlos Ramirez, Lindsay Stringfellow and Mairi Maclean
The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice…
Abstract
Purpose
The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice category remains elusive is that researchers find it difficult to precisely define the object to study, and yet, this may be precisely the reason for studying it. Envisaging how this category is “represented” in institutionalized settings, constitutes a rich agenda for future research as it allows the small practitioner world to be connected to the issue of intra-professional segmentation. The paper aims to discuss these issues.
Design/methodology/approach
This paper proposes reinvigorating research around Bucher and Strauss’ (1961) conceptualization of professions as “segments in movement”. At the same time as advocating a better investigation of the small practitioner segment itself, it suggests to take the latter as an example to further explore the vision of professions as segments “more or less delicately held together”. To this end, there is a potential for cross-fertilization between Bucher and Strauss’ research programme and a range of other theoretical frameworks.
Findings
The discussion points towards how small practice, as a segment whose history and characteristics reflect the different struggles that have led to the creation of the professional accounting body and marked its subsequent evolution, is far from insignificant. Segmenting the profession in categories related to “size” offers an opportunity to deal with an under-investigated aspect of professions’ sociology and history, which encapsulates its inherent diversity and hierarchy. Whilst the professional body may replicate the hierarchy that structures broader society, the meaning of small itself, within a hierarchy of organizations, is also a relative concept. It is politically charged, and must be delicately managed in order to maintain harmony within the polarized professional space.
Originality/value
The small practitioner has been much overlooked in the accounting literature, and the literature on the professions has overemphasized aspects of its cohesiveness. The authors contribute a revitalized agenda for researchers to explore the dynamics of heterogeneity and unity in the professional body, by focusing a lens on the small practice and extending the “segments in movements” premise beyond the functional division of professions.
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The purpose of this paper is to examine the development and work experiences of an occupational grouping – massage therapy – and to examine the employment experiences of members…
Abstract
Purpose
The purpose of this paper is to examine the development and work experiences of an occupational grouping – massage therapy – and to examine the employment experiences of members of this profession, including their relationship with a newly formed professional body.
Design/methodology/approach
The paper uses in‐depth, semi‐structured interviews with massage professionals working within a region of the UK. The participants were recruited through a survey administered via a professional newsletter.
Findings
The findings from this paper suggest that there are few barriers to professionalisation for bodies attempting to represent alternative and complementary medical practitioners. Whilst arguably making this more accessible for the majority, it could lead to issues of control and manipulation of vulnerable individuals – both practitioners and patients.
Practical implications
There is some suggestion that governments should put into place mechanisms to regulate individuals wishing to set up training bodies and professional bodies within complementary and alternative medical practice.
Originality/value
This is an under‐explored area and presented unusually open access to both practitioners and key stakeholders in the professional body.
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Janek Ratnatunga, Michael S. C. Tse and Dina Wahyuni
This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in…
Abstract
Purpose
This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia.
Methodology/approach
The study presented in this paper is based on a questionnaire survey.
Findings
Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk management, business analysis, corporate governance, and asset valuations. The demand of MA professionals exceeded the pool of MA talents in Australia. The role expectations of MA professionals from different stakeholder groups are fairly consistent.
Social implications
The study adds to the immigration institution discussion by demonstrating that there are inadequate professionals in Australia with the skills and experience in MA to meet the projected demand. Australia has very little option but to fill the supply-side shortfall in the short-term with overseas MA professionals.
Originality/value
The study adds to the literature of the societal relevance of MA by providing evidence of an increasing demand for MA skills in Australia.
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Tamaishwar Looknauth and Charles H. Bélanger
This paper aims to assess the levels of satisfaction of legacy designation accountants, namely, Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified…
Abstract
Purpose
This paper aims to assess the levels of satisfaction of legacy designation accountants, namely, Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified Management Accountants, under the new Chartered Professional Accountants (CPA) banner; to measure differences in satisfaction among the three designations; and to identify the factors associated with the levels of satisfaction.
Design/methodology/approach
A 30-item questionnaire was designed, pilot tested for face validity and further tested for reliability using a Cronbach’s alpha. The questionnaire consisted of three parts: sociodemographic questions, bipolar questions to fit the SERVQUAL model of satisfaction and questions about professional identity and general perceptions of the new CPA organization.
Findings
Legacy accountants in Ontario had a lower level of satisfaction than they expected before unification. A pre- and post-unification comparison found statistically significant differences on all five dimensions of the SERVQUAL model and on overall service. Responses to questions about professional identity and general perceptions of the new organization were mixed. An analysis of variance test revealed a statistically significant difference in satisfaction between CAs and the two other designations – CAs were the least satisfied. A varimax rotated factor analysis indicated that the SERVQUAL’s five dimensions appear to be good predictors of service quality.
Research limitations/implications
Merging professional cultures can be as challenging as merging companies. Increased membership volume needs to translate into additional benefits and services. As indicated by the respondents, the new CPA entity has much work to do, particularly with the former CAs.
Originality/value
This is the first study to examine satisfaction, specifically following the merger of the three accounting designations.
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Bernadia Linggar Yekti Nugraheni, Lorne Stewart Cummings and Alan Kilgore
This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia.
Abstract
Purpose
This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.
Originality/value
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.
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Michael John Segon, Chris Booth and Jeremy Pearce
The purpose of this paper is to establish a typology of a profession and to then assess the circumstances under which management could be classified as a profession against such a…
Abstract
Purpose
The purpose of this paper is to establish a typology of a profession and to then assess the circumstances under which management could be classified as a profession against such a typology.
Design/methodology/approach
The current paper is conceptual. The research approach consists of formulating a typology of a profession based on the literature research methodology. The resulting typology is applied to assess management as a profession.
Findings
Although there have been efforts in recent literature and media commentary to position management as a profession, no thorough conceptually based analysis to rigorously analyze nor test this claim against the dominant arguments in the literature has been undertaken. The typology presents comprehensive research and analysis across disciplines to identify the circumstances under which management could be considered a profession.
Research limitations/implications
The paper offers a complete typology upon which to classify a profession. It provides highly supported arguments to discern elements of a profession. The key limitation lies in capturing and organizing extensive concepts and views across diverse literature disciplines to refine a holistic perspective (i.e. accountancy, business management, ethics, psychology and sociology).
Practical implications
This conceptual typology enables the design of a highly operable assessment system. It considers requisite standards for professions. It also informs potential professional bodies of the obligations to which they and their members must adhere to achieve and retain the status of a profession.
Originality/value
A comprehensive typology indicating the interdependent requirements and obligations required by a profession has not been espoused in either popular business journals or academic journals across the discipline areas now covered by this research investigation. The contribution provides a comprehensive academic argument to answer the question: can management be considered a profession?
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Rickard Engstrom, Neville Hurst and Bjorn Berggren
The purpose of this study is to analyze and compare the level of professionalization of the real estate broker's occupation in Victoria, Australia, and Sweden. As previous studies…
Abstract
Purpose
The purpose of this study is to analyze and compare the level of professionalization of the real estate broker's occupation in Victoria, Australia, and Sweden. As previous studies have indicated that the real estate agent occupation in both regions is experiencing low levels of trust, an analysis of the level of professionalization is warranted.
Design/methodology/approach
The data used in the analysis in this paper have been gathered from a number of different high-quality sources. In Sweden, information has been obtained from the Swedish Real Estate Agents Inspectorate, the Association of Swedish Real Estate Agents and the Swedish Real Estate Agents Association, and Real Estate Statistics. For the Victorian case, information has been obtained from the Real Estate Institute of Victoria, which is the leading professional body in organizing real estate agents. Furthermore, information has also been sourced from the Business Licensing Authority as well as Consumer Affairs Victoria. The focus of the analysis has been on the institutional changes of the real estate profession, including the education required to become an agent, the legislation and supervision of real estate agents and the role of the professional bodies that organize the real estate agents. 10;
Findings
The analysis shows that both the real estate brokerage market in Victoria and Sweden could be characterized as mature. Using the definition of a profession from Millerson (1964), the authors conclude that the brokerage industry has a number of the characteristics of a profession such as a long albeit interdisciplinary education, strong professional bodies, code of conduct and some level of self-regulation.
Research limitations/implications
This research examines two countries, both considered mature in their house market process. Findings may be very different if the research methodology was applied to house markets that do not exhibit the same level of regulatory control.
Practical implications
Even though the real estate occupation can be considered as a semi-profession, there is still room for improvement when it comes to how consumers perceive the trustworthiness of real estate agents. Therefore, the professional bodies ought to strive to find ways on increasing the status and trustworthiness of the profession. These could include increasing the transparency as well as continuing education for its members.
Social implications
Users of real estate services need to have confidence in the skills and expertise of real estate agents they engage. The magnitude of the monies associated with real estate transactions should cause users to seek out agents who are proficient in what they do, and to this end, the professionalism of agents is critical to the provision of accurate and informative information to guide users toward positive and beneficial outcomes.
Originality/value
To the best of the authors’ knowledge, this is the first study that analyzes and compares the development of the real estate profession in Victoria and Sweden, using theories from the study of professions.
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The purpose of this paper is to build upon the paucity of UK research on gay men and how they manage their identities, bodies and selves in the workplace. Particular focus is…
Abstract
Purpose
The purpose of this paper is to build upon the paucity of UK research on gay men and how they manage their identities, bodies and selves in the workplace. Particular focus is placed on gay male professionals working in positions of authority and how they make sense of themselves against the dominant expectations of professionalism.
Design/methodology/approach
The study draws upon in-depth interview data with eight gay male professionals working in positions of authority.
Findings
Overall, the research reveals that although the majority of participants had disclosed their sexuality in the workplace, they actively sought to integrate and normalise their gay identities. Gendered organisational norms significantly impacted upon the ways they presented their identities, bodies and selves. This was brought into focus where participants had to exercise authority. There were limited opportunities to present non-normative forms of masculinity.
Originality/value
This paper adds to a dearth of studies on gay men, professionalism and managing their bodies, selves and identities in the workplace. The paper builds upon and contributes to our understanding of how gay men use and construct their bodies and their self-identities as professionals. An area that has had little empirical investigation. Furthermore, the paper contributes to our understanding of organisational heteronormativity and professionalism in the workplace. The paper draws attention to issues of diversity and inclusion challenging heteronormative discourses of professionalism which are draped in masculinity. This paper highlights how professionalism serves as a normalising process that pressurises gay men to perform a specific type of masculinity. The paper argues for a more inclusive reappraisal of the meanings attached to the term professionalism.
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Elmar Retief Venter and Charl de Villiers
– This paper aims to examine the influence of academics who are members of the profession on academic institutions.
Abstract
Purpose
This paper aims to examine the influence of academics who are members of the profession on academic institutions.
Design/methodology/approach
An analytic autoethnography of the influence of accounting academics who are members of the profession on South African universities, supported by publicly available information, such as policy and other documents, web sites, and published material; documentation the authors are able to gather as participants; and formal and informal interviews the authors conduct with academic managers.
Findings
The paper finds that profession-identifying academics create and maintain rules and structures within academe, rules and structures that suit the profession. Managers who are members of the profession identify more closely with the profession than with their university. The analysis reveals the mechanics of this influence, as well as the consequences.
Originality/value
The paper contributes to theory by synthesizing the creation of profession-inspired institutions framework and the maintenance of an institutions framework into a single framework. It also applies the theory by providing an example of a profession creating and maintaining institutionalization in an adjacent institution. The findings have implications for academia in cases where academic staff members are members of professional bodies, such as engineering and law faculties. The insights highlighted here may also be of interest to Australasian, UK and US accounting academics, because the literature contains evidence of pressures from professional bodies there.
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