Search results
1 – 6 of 6Dmitry N. Mishschenko, Anna V. Vereshchagina, Magomed G. Magomedov, Vladimir I. Mareev and Ayes M. Kumykov
The purpose of the paper is to determine the specifics of scientific discourse in the sphere of managing professional mobility of the Russian youth and to develop a cognitive…
Abstract
Purpose
The purpose of the paper is to determine the specifics of scientific discourse in the sphere of managing professional mobility of the Russian youth and to develop a cognitive scheme of sociological research of this problem.
Design/methodology/approach
The authors use the potential of the stratification and activity approaches, the theory of multiplicity of professionalization, and multidimensional analysis as the most perspective method for sociological measuring of phenomena and processes in the professional sphere in the conditions of society's transformation.
Findings
The authors determine and study the key directions in the sphere of studying the professional mobility of the Russian youth and managing this process; substantiate the conceptual and methodological underdevelopment of this problem and offer the proprietary methodological strategy of its sociological study through distinguishing three stages of professional development of youth; substantiate the perspectives of its usage in studying the professional mobility of youth and constructing the effective policy of managing this process; outline the role of state and education in overcoming crisis factors of professional development of youth in the context of domination in the modern world and among the Russian youth.
Research limitations/implications
Importance of this research is predetermined by the need for theoretical consideration of top-priority directions in studying professional mobility of youth and the means of managing this process in view of the factors of crisis professionalization, unpreparedness of youth to adapt in spontaneous and quickly changing conditions of the labor market and absence of the conceptual sociological developments in this sphere.
Originality/value
The materials of the research and the offered cognitive scheme are aimed at formation of the methodological basis of studying the problem of managing the professional mobility of the Russian youth for the purpose of overcoming the crisis trajectory of professionalization of the Russian youth and increasing the effectiveness of its professional mobility in the conditions of increased mobility of the whole modern world.
Details
Keywords
Second part of a two‐part article. This part presents a three‐stagemodel of business counselling: (1) exploring and understanding; (2)challenge and focus; (3) resourcing and…
Abstract
Second part of a two‐part article. This part presents a three‐stage model of business counselling: (1) exploring and understanding; (2) challenge and focus; (3) resourcing and action. Emphasizes interpersonal and communication skills and analytical and problem‐solving skills. Provides a checklist for the business counsellor.
Details
Keywords
Addresses the deficit of the generic and social psychologicalcomponents in the way Business Counselling has hitherto been considered.Utilising models developed by Egan and Reddy a…
Abstract
Addresses the deficit of the generic and social psychological components in the way Business Counselling has hitherto been considered. Utilising models developed by Egan and Reddy a model of counselling applicable to Business Counselling is developed. Practical suggestions are made for the implementation of the model.
Details
Keywords
Andy Garcia and James C. Lampe
This chapter develops a model of professionalism via a synthesis of three extant theories from the sociology of the professions literature. Nine components or conditions of the…
Abstract
This chapter develops a model of professionalism via a synthesis of three extant theories from the sociology of the professions literature. Nine components or conditions of the model are used to trace the historical development of public accountancy through an Early Era from 1850 to 1929 and a Modern Era from 1930 to the mid-1980s. The conclusion is that concerted efforts over an approximate 130 year period were needed for accountancy to achieve elite professional status in the eyes of the U.S. public. The question remaining is if accountants have forgotten the history lessons on what has been required to achieve and sustain elite professional status?
Details
Keywords
James C. Lampe, Andy Garcia and Kerri L. Tassin
This article is the third in a trilogy of articles that discuss the professionalism (or deprofessionalism) of the accounting profession. The first examines the slow uphill climb…
Abstract
This article is the third in a trilogy of articles that discuss the professionalism (or deprofessionalism) of the accounting profession. The first examines the slow uphill climb of accounting and auditing practice to the level of being recognized as a highly trusted profession. The second examines the stagnation in professionalism leading to deprofessionalization of the accounting profession. This third article looks at the resulting directionless efforts of accounting and auditing firms in the wake of major deprofessionalization events. The interest in this study is the time period immediately following the passage of the Sarbanes–Oxley Act (SOX) of 2002 which is described in this paper as the “Post-SOX” history of public accountancy in the United States. During this time period, nearly equally mixed activities of professionalism and deprofessionalism have resulted in a status quo with directionless efforts doing little if anything to reverse decline in professionalism. Public accountants continued to experience conflict with the Securities and Exchange Commission (SEC) over independence rules. The large Certified Public Accountant firms generated controversies and squabbles concerning “auditing and consulting,” while at the same time they faced questions regarding the marketing and selling of aggressive tax shelters. In addition, most of the self-regulating aspects of the profession declined dramatically following passage of SOX. While initially both tax fees and audit fees of CPA firms increased during this time period, concerns are again arising as the large CPA firms more recently have renewed the emphasis on advisory services. While revenues have both increased and changed in composition during the post-SOX era, public opinion has maintained a status quo. The post-SOX era has also seen a weakening in the Code of Conduct, providing more liberties for CPAs to maximize self-interest. Meanwhile, the PCAOB faced constitutional challenges, while at the same time the AICPA experienced strong divisions in its membership. To provide some sense to these directionless efforts, this study, similar to the prior two articles in this trilogy, concludes with a summary analysis based on the nine SOCRECELIST criteria, and the question whether public accountants have learned their history lesson.
Details
Keywords
James C. Lampe and Andy Garcia
The time period from the mid-1980s through 2002 is described in this series of research as a “pre-SOX” era of rapid deprofessionalization in U.S. pubic accountancy resulting in…
Abstract
The time period from the mid-1980s through 2002 is described in this series of research as a “pre-SOX” era of rapid deprofessionalization in U.S. pubic accountancy resulting in the loss of professional status. This was a period, however, when all professions were suffering some deprofessionalization. During the pre-SOX period it appears that leadership in public accountancy responded to a nearly perfect storm of changes confronting the profession with a corporate mentality of management by objectives, commercialization, and profit maximization resulting in constant and substantial net deprofessionalization greater than that of other professions. Starting in the late-1970s and continuing through 2001, some critics of public accountancy have asserted that leaders in the profession either lost or forgot what was required for public accountancy to be recognized as a profession. The conclusion stated in this paper is that public accountancy has lost its professional status in or before 2002. The reasons and events leading to this conclusion are presented and discussed. In the United States it appears as though once professional status is lost, regaining the elite status is more difficult. The question is if public accountancy can learn from history going into the substantial changes to be confronted in the post-SOX era of public accountancy and regain or at least make progress toward regaining professional status.
Details