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Article
Publication date: 3 June 2021

Thomas A. Lee

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977…

Abstract

Purpose

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when researching public accountancy professionalization. The second purpose is to use the response to Matthews (2017) as the foundation to construct a model of socio-economic closures of potential use for research and study.

Design/methodology/approach

In order to respond to Matthews (2017), the study provides an interpretive review of Larson (1977) and analyses historical professionalization research published in leading accounting journals over three decades. The review and response, together with prior theory contributions, form the foundation for the proposed model of closures.

Findings

Matthews’ (2017) criticisms of Larson (1977) and accounting historians' past use of Larson (1977) are, with some exceptions, not well-founded. Larson's (1977) professional project is an ideal model of professionalization and has been used appropriately by accounting historians to introduce and explain rather than a model or test public accountancy professionalization. The analyzed data from research journals are consistent with Larson (1977) in terms of identifiable historical phases of and specific closures actions in the professionalization process.

Research limitations/implications

The study analyses peer-reviewed studies in selected accounting research journals over a defined period.

Practical implications

The study provides a nuanced review of Larson (1977), clarifies evidence of the past use of Larson (1977) by accounting historians, challenges criticism of this use, identifies primary research that focuses on socio-economic closures and proposes a model of such closures for future research and study.

Originality/value

The study contains a comprehensive analysis of peer-reviewed research of public accountancy professionalization and proposes a model of closures inductively derived from empirical evidence and prior theoretical contributions.

Details

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

Keywords

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Article
Publication date: 2 June 2021

Christina Vadasi, Michalis Bekiaris and Andreas G. Koutoupis

This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.

Abstract

Purpose

This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.

Design/methodology/approach

The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports.

Findings

The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor.

Practical implications

The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight.

Originality/value

The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

Details

Accounting Research Journal, vol. 34 no. 5
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 28 August 2020

Gülçin Polat

Although it has been implicitly or explicitly assumed that family business professionalization is indeed a multidimensional construct, there has been a tendency to confine…

Abstract

Purpose

Although it has been implicitly or explicitly assumed that family business professionalization is indeed a multidimensional construct, there has been a tendency to confine it to the employment of nonfamily managers and delegating authority in academic research. Dekker et al. (2013) have made an impressive work in untangling the multidimensional structure of family business professionalization. This paper aims to introduce a more comprehensive multidimensional approach and a framework to understand and study family business professionalization by identifying additional dimensions.

Design/methodology/approach

The conceptual framework relies on insights derived from the literature on family business professionalization, occupational professionalism and organizational professionalism to reveal the broader multidimensionality of family business professionalization.

Findings

The proposed framework extends the definition of family business professionalization and offers additional dimensions which were grouped under five overarching headings: professionalization of management, professionalization of organizational structure, processes and operations, professionalization of family's relationship with business, professionalization of employees and professionalization of work environment and culture.

Originality/value

This paper contributes to the literature by providing a wider approach for the understanding of family business professionalization. It presents a new way of thinking about family business professionalization, underlining the importance of employees and organizational culture for the professionalization process in family firms.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

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Article
Publication date: 26 February 2020

Cipto Wardoyo, Aulia Herdiani, Nurdian Susilowati and Muhammad Syahril Harahap

The aim of the study is to test whether an increase in professionalism has a reciprocal relationship with the professionalization of early-stage lecturers.

Abstract

Purpose

The aim of the study is to test whether an increase in professionalism has a reciprocal relationship with the professionalization of early-stage lecturers.

Design/methodology/approach

Research with the topic of professionalism and professionalization of educators does not consider the reciprocal relationship. Most research only test the one-way relationship between professionalism and professionalization as the consequence of the application of government policies on colleges. Analysis in this research was carried out on the perspectives of early-stage lecturers on professionalism and professionalization, each conducted reciprocally for period tn from tn1.

Findings

In the initial period of the profession, lecturers will tend to work hard to increase the competence and income they possess. The achieved increase in competence is based on the demand to develop professionalism, while the increase in income is based more on the demands of individual needs. In general, an increase in the professionalism of lecturers will be followed by an increase in income (professionalization). However, at some point, this increase in professionalism will experience stagnation, although the professionalization they possess continues to increase.

Research limitations/implications

The data of material used in this research only consist of estimated figures from each respondent, while the components of appreciation for lecturers may vary depending on their respective institutions.

Originality/value

Previous studies have extensively observed the determinants of teachers’ professionalism and professionalization; however, how professionalism and professionalization reciprocally influence each other in terms of career periods has not been taken into account.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 5
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 8 February 2016

Betina Szkudlarek and Laurence Romani

The purpose of this paper is to address the decreasing role of professional associations in governing the work of entrepreneurial, knowledge-intensive professions such as…

Abstract

Purpose

The purpose of this paper is to address the decreasing role of professional associations in governing the work of entrepreneurial, knowledge-intensive professions such as management consulting. It presents the example of an alternative path to traditional professional regulation. This organic professionalization path is introduced through the concept of dispersed institutional entrepreneurship.

Design/methodology/approach

The paper builds on an in-depth qualitative investigation of professionals in the intercultural industry combining physical and digital ethnography in a multi-modal investigation.

Findings

The findings illustrate how an ideological divide within the professional community prevents an emergence of the traditional, association-led professionalization path. Instead, the investigated community follows an organic, bottom-up route, with competing individual entrepreneurs developing converging strategies and products. This process is labelled dispersed institutional entrepreneurship.

Research limitations/implications

The findings indicate that current views on professionalization need to reconsider admission criteria and the professionalization paths that are generally assumed. Further research could focus on investigating organic professionalization paths among other professional groups.

Originality/value

With an in-depth qualitative investigation of an aspiring professional community this paper contributes to an ongoing discussion on the process of professionalization. The findings show that independent agents’ efforts could be at the centre of the process. They can prevent the professional association from leading the professionalization project while enabling the organic development of synergies across the community.

Details

Journal of Organizational Change Management, vol. 29 no. 1
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 23 November 2018

Vera Gelashvili, Eva María Aguilar Pastor, María-Jesús Segovia-Vargas and Maria-del-Mar Camacho-Miñano

The purpose of this paper is to investigate whether sheltered employment centers (CEEs) which have a higher rate of professionalization of their managers have better…

Abstract

Purpose

The purpose of this paper is to investigate whether sheltered employment centers (CEEs) which have a higher rate of professionalization of their managers have better economic returns than those that have a lower one.

Design/methodology/approach

A questionnaire has been drawn up for their managers. After collecting the answers, an index of professionalization classifies the CEEs with managers of high, medium and low levels of professionalism. This index is then correlated with the main financial ratios of companies.

Findings

The results show that companies with the highest level of managers’ professionalization, on average, have higher economic returns than companies with medium and low rates, although the difference is not very high. This study is an important contribution to academic literature, as it is the first to examine the professionalization of CEE managers.

Research limitations/implications

Finally, this paper is not short of limitations. The number of responses is small but there are similar studies with similar response rates. Additionally, the scarcity of responses may suggest that there is a lack of interest about the utility of professionalization by some CEEs managers because, perhaps, they do not have the necessary competences to understand its importance in management.

Practical implications

This study has some main implications for stakeholders: first, CEEs must pay more attention to the professionalization of their management team, because professionalization can lead to meeting its goals and guaranteeing the firm’s growth. Second, training programs in skills and attitudes should be designed to strengthen these competencies. Moreover, managers of social firms should know that the establishment of strategic plans will be useful to identify new opportunities in the market.

Social implications

Given the important role of these social firms for the employment of people with disabilities, training programs should be promoted by government in order to ensure the professionalization of these companies.

Originality/value

This research is an important contribution to the literature on this subject because there are no studies about the level of professionalization of CEEs, companies that represent an important value for the economy of a country.

Details

Management Decision, vol. 57 no. 9
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 7 June 2018

Grazia Lang, Torsten Schlesinger, Markus Lamprecht, Kaisa Ruoranen, Christoffer Klenk, Emmanuel Bayle, Josephine Clausen, David Giauque and Siegfried Nagel

The purpose of this paper is to identify types of professionalization in Swiss national sport federations (NSFs) and analyze organizational characteristics associated with…

Abstract

Purpose

The purpose of this paper is to identify types of professionalization in Swiss national sport federations (NSFs) and analyze organizational characteristics associated with specific types of professionalization. Such types reveal common patterns among the increasingly complex organizational designs of NSFs and thus contribute to the understanding of professionalization in NSFs.

Design/methodology/approach

An online survey of all Swiss NSFs was conducted to identify types of professionalization in these organizations using hierarchical cluster analysis, based on a multi-dimensional framework of professionalization.

Findings

The analysis revealed four types of professionalization: formalized NSFs managed by paid staff, NSFs managed by volunteers and a few paid staff off the field, NSFs with differing formalization and paid staff on the field, and moderately formalized NSFs managed by volunteers. The types differ in terms of the NSFs’ organizational characteristics, in particular, size, financial resources, Olympic status, and performance.

Originality/value

Applying factor and cluster analysis is a new approach to analyzing professionalization in NSFs that makes uncovering distinctive organizational patterns among a large number of NSFs possible. These results lay the foundation for understanding the professionalization of NSFs, counseling NSFs on their organizational development, and conducting future research on the design types of sport organizations.

Details

Sport, Business and Management: An International Journal, vol. 8 no. 3
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 27 June 2019

Wai Fong Chua, Maria Cadiz Dyball and Helen Yee

The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability

Abstract

Purpose

The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal (AAAJ); and second, more generally to review research on this topic post-1999.

Design/methodology/approach

The paper starts with a discussion of the research articles of the Special Issue. It then identifies research that has cited papers in the Special Issue and which focusses on professionalization in Asia to identify relevant subsequent research. In addition, a literature search is conducted to locate post-1999 work that has not cited papers from the Special Issue but has investigated the same topic area. Analyzing both sets of work enables an integrated review of the field and aids the identification of future research opportunities. The study covers published research articles and books on professionalization projects in Asia from 1999 to 2018. In this paper, reference to Asia focusses on East Asia (including countries such as China and Japan), South Asia (including countries such as Bangladesh, India and Sri Lanka), and South East Asia (including countries such as Brunei, Cambodia, Indonesia, Malaysia, the Philippines and Vietnam). Given the elapsed time of near 20 years, there has been sufficient time for research to be published. Therefore, the review focusses on published output only and does not discuss unpublished theses, conference proceedings nor working papers.

Findings

First, the Special Issue of AAAJ in 1999 generally adopted a critical lens and studied professionalization as projects of market closure and collective mobility. The corporatist framework of Puxty et al. (1987) provided a useful framing to analyze the influence of states, markets and communities on professionalization. Second, the Special Issue has helped to spur interest in understanding professionalization in the region. Post-1999, there are studies of countries not covered in the Special Issue. Third, the themes identified in the Special Issue continue to be relevant and are examined in post-1999 work: the active role of the state, the legacies of colonization, the activities of transnational accounting bodies; and to a lesser degree, the influence of transnational accounting firms. Finally, future research could usefully focus on: the distinctive and more expansive role of Asian state agencies; the conduct of deeper comparative research; the role of accounting firms in the region; and the impact of transnational agencies such as the International Federation of Accountants and the World Bank.

Research limitations/implications

There are three limitations. First, the review of literature omits unpublished research such as PhD theses and working papers. Second, it focusses only on research published in English. As a result, some work may be excluded. Third, it assesses the contribution of a single issue (i.e. the 1999 AAAJ Special Issue) and does not discuss work that preceded 1999.

Originality/value

This paper is aimed at assessing the impact of the 1999 Special Issue but also presents a wide-ranging analytical review of published research on accounting professionalization in Asia since 1999. The paper identifies several areas for future research and proposes a modified model of state-market-community-profession relations. In particular, the paper emphasizes the large and distinctive roles of Asian state agencies and the activities of transnational actors (both those within the profession as well as those that are external).

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 17 September 2021

Daniel W. Richards, Sarath Lal Ukwatte Jalathge and Prem W. Senarath Yapa

This paper researches the professionalization of financial planning in Australia. The authors investigate how the institutional logic of major institutions inhibits this…

Abstract

Purpose

This paper researches the professionalization of financial planning in Australia. The authors investigate how the institutional logic of major institutions inhibits this occupation from moving toward a professional status.

Design/methodology/approach

The study uses documentary analysis of government inquiries into Australian financial services from 1997 to 2017 to ascertain the various institutional logics relating to the professionalization of financial planning. The method involves generating ideas from the data and applying an institutional logic framework to make sense of impediments to the professionalization of financial planning in Australia.

Findings

The regulator adopted a self-regulation logic that empowered financial institutions to govern financial advice. These financial institutions have a logic of profit maximization that creates conflicts of interest in financial planning. The financial planning professional bodies adopted a logic of attracting and retaining members due to a competitive professional environment. Thus, financial planners have not been defined as fiduciaries, professional standards have not increased and an ineffective disciplinary resolution system exists.

Research limitations/implications

This research illustrates the various institutional logics that need to be addressed to professionalize financial planning in Australia. However, the data used is limited to that drawn from the parliamentary inquiries.

Originality/value

Prior research on the emergence of professions such as accounting has shown that financial institutions are sites of professionalization. This research shows that financial institutions impede professionalization in financial planning. Also, where the state granted legitimacy to other professions, this research indicates that the state regulator's logic of self-regulation has not legitimized financial planning.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Article
Publication date: 10 August 2021

Wenjun Wen

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research…

Abstract

Purpose

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

Design/methodology/approach

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

Findings

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

Research limitations/implications

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

Originality/value

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Details

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

Keywords

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