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Article

W.W. Ecton, Melvin Houston and Alan Reinstein

Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due…

Abstract

Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing to use adequate due professional care face legal actions when “problems” arise. Based on an analysis of several legal databases, ascertains how the courts view professionals’ use of due professional care and how accountants can minimize such legal liabilities. Then analyses how the CPA profession can better comply with this important auditing standard.

Details

Managerial Auditing Journal, vol. 11 no. 1
Type: Research Article
ISSN: 0268-6902

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Book part

Darius J. Fatemi, John Hasseldine and Peggy A. Hite

This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased…

Abstract

This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78560-277-1

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Book part

Lawrence Ingvarson

Purpose – This chapter focuses on the challenges of introducing a nationally consistent and credible system for recognizing and rewarding accomplished teachers − a standard

Abstract

Purpose – This chapter focuses on the challenges of introducing a nationally consistent and credible system for recognizing and rewarding accomplished teachers − a standard-based professional learning and certification system. Such systems aim to provide attractive incentives for professional learning for all teachers, in contrast with competitive merit pay or one-off bonus pay schemes.Methodology – The chapter provides a case study of one country’s progress in reforming teacher career structures and pay systems, and it also draws on the experience of other countries that have been pursuing similar policies, such as Chile, England, Scotland, and the United States. Using document analysis and interviews with key stakeholders, the chapter describes progress in Australia’s latest attempt to introduce a system for the certification of teachers, this time at two levels – the Highly Accomplished Teacher and Lead Teacher levels.Findings – Despite strong support in principle by the main stakeholders, implementation is proving difficult in changing political and economic contexts. Reasons for these difficulties are compared with problems in other countries as they seek to implement advanced certification schemes.Practical implications – The Australian case indicates the importance of ensuring that agencies established to provide professional certification have the independence, stability, and professional ownership they need to carry out their function effectively.Social implications – Recent Organization for Economic Co-operation and Development (OECD) reports highlight the relationship between the degree to which the work of teaching has been professionalized and student performance. An independent professional certification system is a concrete and relevant way for countries to “professionalize” teaching and treat their teachers as trusted professional partners; however, the Australian case indicates some of the challenges involved in making this a reality.Value – The chapter is the first to compare professional certification schemes in different countries and analyze factors affecting their success.

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Teacher Reforms Around the World: Implementations and Outcomes
Type: Book
ISBN: 978-1-78190-654-5

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Book part

Lawrence Ingvarson and John Hattie

“Certification”, in the context of this book, is an endorsement by a professional body that a member of that profession has attained a specified set of advanced…

Abstract

“Certification”, in the context of this book, is an endorsement by a professional body that a member of that profession has attained a specified set of advanced performance standards. Application for NBPTS advanced certification is usually voluntary and available to all members of the profession (who have had to have at least three years experience in the profession). It is based on assessment of performance; it is not an academic qualification, or a record of professional development courses attended. It is portable – it belongs to the person (it is not a job or position or classification specific to a school or employer). A professional certification system is not in itself a performance pay scheme, but it does aim to provide a service to the profession, to the public and to employing authorities seeking a credible basis on which to provide incentives for professional development and recognition to teachers who reach high standards. Most important, it acknowledges that the individual who gains this certification is demonstrably teaching at the highest levels in our profession.

Details

Assessing Teachers for Professional Certification: The First Decade of the National Board for Professional Teaching Standards
Type: Book
ISBN: 978-0-7623-1055-5

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Article

Lee Jerome and Victoria Brook

In 2016, the National Standards for School-based Initial Teacher Training (ITT) Mentors were published in England. The purpose of this paper is to critique these standards

Abstract

Purpose

In 2016, the National Standards for School-based Initial Teacher Training (ITT) Mentors were published in England. The purpose of this paper is to critique these standards through a comparison of how others have framed and defined the role of the mentor, drawing on equivalent standards already published in nursing (2008) and social work (2012).

Design/methodology/approach

An analysis of three sets of professional standards was conducted by adapting the “constant comparison” approach in which the researchers sought to combine a form of inductive coding with comparison across the texts. This enabled the identification of a number of common themes and omissions across the three sets of standards.

Findings

The analysis revealed the ITT mentor standards provide a comparatively limited account of the role of the mentor, particularly in relation to the process of assessment, the power dynamics between mentors and student teachers, and the school as an institutional site for professional learning.

Originality/value

The study’s originality lies in the inter-professional comparative analysis, which revealed a number of potentially contentious issues not immediately apparent from a close textual analysis of the ITT mentor standards.

Details

International Journal of Mentoring and Coaching in Education, vol. 9 no. 2
Type: Research Article
ISSN: 2046-6854

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Article

Michalinos Zembylas

The purpose of this paper is to contribute to recent work that interrogates the affective conditions in standardizing processes taking place in schools by asking: what are…

Abstract

Purpose

The purpose of this paper is to contribute to recent work that interrogates the affective conditions in standardizing processes taking place in schools by asking: what are the relations between affect and biopower, when standardizing processes take place in schools, and how can we better understand the constitution of affective spaces and atmospheres that enable some transformative potentials while preventing others?

Design/methodology/approach

The main argument is that professional standards for teachers and school leaders create ambivalent (i.e. both positive and negative) affective spaces and atmospheres in schools that require one to look for the ways in which biopower works affectively through specific technologies. This ambivalence produces not only governable and self-managed teachers and school leaders who simply implement professional standards, but also affective spaces and atmospheres that might subvert the normalizing effects (and affects) of standards.

Findings

While attention has been directed to the involvement of affectivity in standardizing processes, what has been theorized less in the field of professional capital is the entanglement of affect and biopower in the spread of professional standards. Engaging with recent work surrounding the affective turn in the social sciences and humanities, the encounter between affect and biopower opens methodological, ethical and political possibilities to examine the affective impact of standards on the professional capital of teachers and school leaders. The analysis displaces emotions from their dominant positionality in discourses about professional standards, reinvigorating theoretical explorations of the affective spaces and atmospheres that co-constitute subjectivities, organizations, governance and social practices in standardizing processes.

Originality/value

The spatiotemporal and organizational arrangements of schools while undergoing standardizing processes constitute crucial constellations for ethical and political reproduction of affective relations. Thus, the destabilizing and inventive potentials of affects, spaces and atmospheres – to name a few conceptual resources – are extremely important in exposing the normalizing as well as resisting aspects of standardizing processes.

Details

Journal of Professional Capital and Community, vol. 3 no. 3
Type: Research Article
ISSN: 2056-9548

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Article

Mahesh Joshi, Prem W. Senarath Yapa and Diane Kraal

The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order…

Abstract

Purpose

The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional accounting bodies.

Design/methodology/approach

The study uses survey approach to seek perceptions of professional accountants in these three countries with a view to understanding their perceptions regarding the socio-economic issues related to the adoption of the IFRS and role of social institutions. The study also uses appropriate statistical tests for interpretation of the data.

Findings

The analysis of the data shows that accounting professionals in Singapore, Malaysia and Indonesia strongly supported IFRS adoption; their opinions did not differ significantly by place of training, experience or professional qualifications. Respondents agreed that their countries benefited economically from harmonisation with global accounting standards. The surveyed accountants believed that pressure from international agencies was instrumental in the adoption of IFRS in the region. The findings also show that governments, the media and professional accounting bodies have supported the adoption, communication and application of IFRS.

Originality/value

This is the first study examining the role of social and professional institutions in the adoption of the IFRS and one which also provides an inter-country comparison of accountant’s perspectives on adoption of the IFRS among three ASEAN countries.

Details

International Journal of Managerial Finance, vol. 12 no. 2
Type: Research Article
ISSN: 1743-9132

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Article

Olivier Boiral, Iñaki Heras-Saizarbitoria and Marie-Christine Brotherton

The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of…

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Research limitations/implications

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

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

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Article

Stan Lester

– The purpose of this paper is to examine whether the idea of competence in its various forms provides a sufficient basis for developing standards of professional practice.

Abstract

Purpose

The purpose of this paper is to examine whether the idea of competence in its various forms provides a sufficient basis for developing standards of professional practice.

Design/methodology/approach

Three existing studies of professional standards and qualifying processes are drawn upon, carried out by the author in 2007, 2009 and 2012.

Findings

Professional standards frameworks are informed by several different approaches to competence, although an external or activity-based approach – similar in principle to that used in UK occupational standards – predominates. However, there are limits to the extent to which a competence-based approach can adequately represent complex professional work, and there is scope to improve the relevance and robustness of frameworks through introducing the idea of capability. Evidence is presented to show that this is beginning to occur in some of the better-designed recent frameworks.

Practical implications

Using the idea of capability in professional standards is likely to have two implications. One is that standards focus at a high level on the work of the profession rather than on specific job roles, and the other is that pervasive themes such as ethics, judgement and professionalism are written into the standards in a way that ensures they apply across the breadth of practice rather than become treated as separate topics or areas of competence.

Originality/value –

Professional standards frameworks have generally been considered purely in terms of competence. The idea of capability introduces approaches that make them more able to respond to factors such as emergent contexts, evolving and contested practices and the need for intelligent judgement and lived ethical practice.

Details

Higher Education, Skills and Work-based Learning, vol. 4 no. 1
Type: Research Article
ISSN: 2042-3896

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Article

Rocco R. Vanasco

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor…

Abstract

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.

Details

Managerial Auditing Journal, vol. 11 no. 9
Type: Research Article
ISSN: 0268-6902

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