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The American Institute of Certified Public Accountants (AICPA) recently proposed a global consulting credential involving a diverse set of professions including accountancy, business law, and information technology. The proposal was widely debated in the professional literature, and was a divisive issue among CPAs. In late 2001, the AICPA membership voted against any further commitment to the credential. The purpose of this paper is to examine the global credential initiative in an effort to understand why professional jurisdictional claims may fail at the theorization stage.

The paper relies primarily on a qualitative review and analysis of archival materials and published articles and commentaries relating to the global credential project.

The analysis indicates that the AICPA failed to establish either the pragmatic or moral legitimacy of the proposed credential in the eyes of the audiences. This failure appears to be attributable to the sociopolitical environment in which the credential was promoted, and to flaws in the rhetoric used by the AICPA to articulate its jurisdictional claim.

The paper demonstrates the importance of legitimacy to the ability to successfully theorize institutional changes.

This paper investigates how the AICPA theorized the global credential knowledge claim, and how theorization failed to persuade the audiences to support the credential.

This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure.

A qualitative research approach is employed. Data were collected using document review and oral history approaches.

Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a change of state ideology to communism in 1974, a strategy of developing accounting professionals as government‐employed experts was pursued. The return to a market‐oriented economy in 1991 has seen a trend towards a more autonomous accountancy profession. Inflow of UK capital in the early twentieth century and activities of the UK‐based Association of Chartered Certified Accountants (ACCA) in recent decades have influenced Ethiopia's accountancy. Its professional and financial power has enabled ACCA to make arrangements with Ethiopian Professional Association of Accountants and Auditors (EPAAA) and consolidate its position in Ethiopia's accountancy by controlling EPAAA's member training and certification.

The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has continued to extend beyond Britain's former colonial possessions. This enables an understanding of the dynamics of accounting professional projects in the developing world with analytical dimensions building on the hitherto dominant lens of “formal” colonial connection.

The purpose of this study is to track the series of setbacks by a few like-minded persons since the early 1990s to entrench building surveying as a profession in Malaysia.

Data were sourced from elite interviews with authoritative individuals who have been championing building surveying as a profession and supplemented by secondary sources.

Established professional bodies became hostile to what they perceived as attempts to encroach on their professional jurisdictions. There was even a move to subjugate building surveyors to the auxiliary role. The ultimate aim to obtain statutory “ring fence” around the proposed building surveying profession did not find favour with lawmakers.

The limitation of small sample size was compensated by referral to past publications.

Latecomers face an uphill challenge in negotiating for legitimacy from established professions and lawmakers alike in a situation when no new work demand avails. Building surveyors in Malaysia have to either wait for external changes which would allow their traditional role to be formally recognised or take up new specialisations.

Additional empirical findings were uncovered to complement past studies. The main contribution lies in demonstrating the explanatory powers of the sociological lens for future studies on professions in the construction industry.

Incident sites can be described as the joint work site of the emergency services, where one of their challenges is to interact with the public. The purpose of this paper is to study how this interaction is structured by the emergency personnel's jurisdictional claims.

This paper rests upon qualitative method and in-depth interviews. In total, 28 people have been interviewed, out of which 13 are emergency personnel and 15 are unaffiliated volunteers. The interview material has been analysed qualitatively and thematically by the authors.

The findings show that the interaction between emergency personnel and unaffiliated volunteers can be described in terms of three different boundary practices: cordoning off, division of labour and conversation, varying in degrees of inclusion and exclusion. The result shows that the emergency personnel's relationship to volunteers is ambivalent, as they are both seen as an uncertain element at the incident site in need of control and as a valuable source of information.

While most other studies have been focusing on the interaction between emergency organizations, the authors have investigated the interaction between emergency organizations and a group previously unstudied: unaffiliated volunteers. While sociologists in the field of boundary work normally describe boundary practices in terms of negotiation, sympathizing with the concept of negotiated order, the results point to the fact that boundaries are not necessarily a subject for negotiation.

Sociologists have paid little attention to what people mean when they call themselves “professionals” in their everyday talk. Typically, when occupations lack the characteristics of self-control associated with the established professions, such talk is dismissed as desire for greater status. An ethnography of speaking conducted among several technicians’ occupations suggests that dismissing talk of professionalism may have been premature. The results of this study indicate that among technicians, professional talk highlights dynamics of respect, collaboration, and expertise crucial to the horizontal divisions of labor that are common in postindustrial workplaces, but have very little to do with the desire for occupational power.

Fundholding (the opportunity to hold a budget at practice level) has given general practitioners (GPs) purchasing power for medical services within the reformed UK National Health Service (NHS). This new purchasing power equates to financial leverage with the NHS consultants in hospitals. Argues that fundholding is presented as an opportunity for GPs to engage in a “turf battle” with the hospital consultants without this battle becoming publicly visible. Fundholding as an accounting‐based intervention masked the nature of the professional challenge which GPs launched against the consultants and, hence, allowed territorial claims to be renegotiated through the medium of contracting. This circumvented the damage to medical professional ideologies which would have ensued if intra‐professional conflicts had become overt. The empirical study which is referred to indicates that GPs are using contracts to improve processes of case management at the hospital interface (an area where consultants have failed to communicate with GPs) and to have an input into the setting of quality standards within the hospitals. The increased financial flexibility conferred through holding budgets is also enabling GPs to expand in‐house services for primary care. Theorizes the changing power relations between GPs and consultants through exploring four dimensions of intra‐professional differentiation: task specialization; client differentiation; organization of work; and career pattern. Concludes that budgets have constituted a catalyst for professional development through reconnecting the monetary bonds between the polarized professionals in British medicine. This study indicates that, as fundholding progresses, the boundary between primary and secondary care is becoming blurred; that lead fundholding GPs are being managerialized; and that the purchasing dialogue between the GPs and the Trusts is marginalizing the role of the Health Boards (bodies which had previously held sole responsibility for the co‐ordination and delivery of health care but which now have a more limited purchasing/commissioning role).

The paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms.

Data were primarily collected from semi-structured interviews with a range of stakeholders including audit partners from first- and second-tier accounting firms in Australia. The interviews focused on the perceived (potential) impact of blockchain on the stages of obtain (retain) engagement, engagement planning, risk assessment, audit evidence and reporting of financial statement audits of clients that use blockchain technology. Perceptions of changes to financial statement audits were interpreted using the logics of professionalism and commercialism.

Australian accounting firms have either obtained or considered engagements with clients with a cryptocurrency business or that use a blockchain platform although they are a small group. There is a view that blockchain technology is distinctive and therefore poses risks not encountered before in audit engagements. These risks would most likely shift how firms plan, design audit methodologies and execute financial statement audits. The study showed that the logics of professionalism and commercialism are not conflicting but instead complementary. They present both opportunities and challenges for firms to apply and develop audit expertise in an emerging area in audit.

Being an exploratory study, the findings are tentative. A case study of an audit engagement with a cryptocurrency business will add to a nuanced understanding of the challenges posed to financial statement audits by blockchain technology.

This study is novel because of its focus on the impact of an evolving technology on the stages of financial statement audits.

The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors involved in this activity.

The empirical study was based on 38 semi-directed interviews conducted with assurance providers from accounting and consulting firms.

The findings highlight the division of this professional activity between accounting and consulting firms, each of which question the professionalism of the other. The main standards in this area tend to be used as legitimizing tools to enhance the credibility of the assurance process rather than effective guidelines to improve the quality of the verification process. Finally, the complex and multifaceted skills required to conduct sound sustainability assurance and the virtual absence of recognized and substantial training programs in this area undermine the professionalization of assurance providers.

This work has important practical implications for standardization bodies, assurance providers and stakeholders concerned by the quality and the reliability of sustainability disclosure.

This study shows how practitioners in this area construct and legitimize their professional activity in terms of identity, standardization and competences. The work contributes to the literatures on the assurance of sustainability reports, self-regulation through standardization and professionalization.

The purpose of this paper is to bring the discussion on the relationship between management and medicine a step forward by focussing on: first, how the notion of hybrid and hybridity has been used in the literature on healthcare management. Second, the authors have mapped the alternative ways that the concept have been used in order to conceptualize a more specific set of possible combinations of managerial and professional roles in healthcare management. Hybrid management is a topic that ought to be important for training, communication among researchers and for identifying areas of future research: in management, in healthcare reforms, in sociology of professions and in theory of organizations.

The authors provide a systematic literature review in order to map the various conceptualizations of hybrid management. The authors have searched for “hybrid leadership,” “hybrid management” combined with hospitals and health care in a whole range of journals, identified in Google scholar, Academic Search Premier, Academic Research Library and Sage Publication. The authors have also used already existing literature reviews. The search has resulted in more than 60 articles and book titles that have been classified according to whether they make a fit with three alternative ways of conceptualizing hybrid management. The authors are aware that they might have missed some relevant literature but the literature included is quite comprehensive.

In the literature the authors have found three conceptualizations of management. The clinical manager who combines professional self-governance with a general management logic. The commercialized manager who combines professional self-governance with an enterprise logic. The neo-bureaucratic manager who combines self-governance with a neo-bureaucratic logic.

In most analyses of hybridity in management and organization the notion of hybrid has been used in a rather superficial way. By mapping the various uses of hybrid in the literature and suggest how a professional logic may be combined with a set of alternative logics of management the authors provide a platform for developing the concept of hybrid management into a more useful tool for analyses of changes in healthcare management.