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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?

The purpose of this paper is to reflectively narrate the methodological journey of the authors in penetrating the positivitic hegemony of accounting and management control research in their native countries, Bangladesh and Sri Lanka.

This paper offers an auto-ethnography to demonstrate the lack of diversity in accounting, accountability and management control research.

Global developments in accounting and accountability reforms entail not only about how developing countries being governed through these reforms but also about how accounting research itself can be pursued alternatively. In the past several decades, a camp of British accounting researchers initiated a programme of research in this direction. Inspired by post-positivistic traditions, they aimed to explore how these reforms are predicated upon cultural-political milieus in developing countries. However, the academia in most accounting and management researchers from local universities in these countries are blindly bombarded with positivistic traditions.

The authors unpack how this hegemony formed and how attempts were made towards some emancipatory potentials.

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.

Although communication is of vital importance in construction projects, the construction industry is confronted with great communication difficulties and an ineffective use of information and communication technology (ICT) systems. In this study, the objective is to analyse obstacles and preconditions for an effective use of ICT by focusing on characteristics of interorganizational communication in construction projects. Interorganizational communication and ICT are studied by elaborating on these phenomena from the perspective of two paradigms – the traditional functionalist and the radical humanist – and theories representative for these paradigms – the agency theory and Habermas’ critical social theory. By using the method of metatriangulation, it is shown that in addition to the functionalist perspective, the critical social theory of Habermas is an appropriate theory for analysing obstacles and preconditions for an effective interorganizational communication and use of ICT. Based on this analysis, a critical research agenda on communication and ICT in construction is formulated. It is concluded that this type of research will lead to a more articulated view on the alignment between ICT applications and communication in construction projects and will show new directions for ICT development in the future.

This study aims to systematise the methodology used in comparative urban planning law and propose primary contexts for comparison in planning law.

This study undertook a review of comparative law methodology discourse and sought to establish connections between the discourse and the field of planning law.

This study argues for establishment of a realistic goal for comparative planning law by focusing on the planning law's modifiability. The goal of comparison in planning law should not be to find universally desirable principles or better solutions. Rather, the goal should be to identify a motive for devising a solution. This is because it is not only difficult to establish legal values that are universally applicable to planning law but also inappropriate to determine superiority of planning laws that have been developed over time by each jurisdiction’s sovereignty and policies on land use. When determining comparable systems for analysis among legal systems that are functionally equivalent, it is important to consider the context of land use relations alongside the comparative analysis to be done. To set realistic goals, the context should not be extended indefinitely but be systematised. Based on the foundational relationship underlying planning law, including the tension between planning authorities and property owners, this study presents five specific contexts for comparative analysis: “Strength of Property Rights,” “Level of Judicial Intervention,” “Plan- or Development-led System,” “Allocation of Planning Power” and “Level of Participation.” Examination of these contexts will allow better understanding of the similarities and differences among different systems and practical application of the results of comparative studies.

This study presents a novel approach to systematising the methodology and framework of comparative planning law.

Maturana and Varela (1980, p. 78f) provided the following definition of autopoiesis: “An autopoietic machine is a machine organized (defined as a unity) as a network of processes of production (transformation and destruction) of components that produces the components which: (i) through their interactions and transformations continuously regenerate and realize the network of processes (relations) that produced them and (ii) constitute it (the machine) as a concrete unity in the space in which they (the components) exist by specifying the topological domain of its realization as such a network.” This definition shows that for Maturana and Varela, autopoietic systems are systems that define, maintain, and reproduce themselves. The notion of machine that they employ in the definition might seem a bit misleading because we tend to think of machines as mechanistic and nonliving, but Maturana and Varela (e.g., 1987) in later publications have preferred to speak of autopoietic organizations.

To shed light on how gender norms are reproduced in medical training and practice through an exploration of representations of the problem of “work–life balance.” Women physicians and women physician-researchers (WPs/WPRs) in Canada and in the United States experience social and health inequities when compared to their men colleagues. Despite current medical school acceptance parity, upon entering the medical workforce, women work harder than men to succeed within the historically male-dominated structures and value system of the medical profession.

We performed a critical discourse analysis of articles retrieved from academic databases and leading Anglo-American journals that discussed “work–life balance,” to investigate how the discourse contributed to, or challenged, the reproduction of gender norms in medicine.

While the medical literature acknowledges that the social and health inequities experienced by WP/WPR result from discriminatory norms and practices, it neglects to challenge built-in gendered inequities in benchmarks for success in the profession. Instead, proposed solutions require that WP/WPR themselves learn to cope and make better lifestyle choices, including downloading domestic responsibilities on socially disadvantaged – racialized and poor – women. Authors’ gender appears to make no difference.

Our search was limited to the Anglo-American literature, often retrieved articles inaccessible via our university library, excluded informal venues (e.g., blogs), and did not include cases of same-sex couples or interviews of WP/WPR. All these may have challenged components of our argument by revealing more nuanced debates, occurring under different political, cultural, and economic contexts.

While individual choices of WP/WPR are important to the protagonists, to successfully address the very real problem of work–life balance experienced by WP/WPR, patriarchal norms should be challenged, failure to comply with these norms should be rejected as explanations for work–life balance challenges, and norms themselves should become the focus of analysis and intervention.

The medical language used by physicians of both genders normalizes gendered inequities, favoring the success of medical men over women, and reproducing the professional and personal disadvantages experienced by the latter, further burdening socially disadvantaged women.

Over the last decade, organisational communication has attracted growing academic interest. Focuses on organisational communication within multi‐unit organisations in order to understand better the strategy implementation process from a communication perspective. Three hotel chains were investigated, all UK plcs with diversified business portfolios, and which were in the process of implementing a strategic initiative. The findings show that effective communication is a primary requirement of effective implementation but it does not guarantee the effectiveness of implementation.

This chapter examines the significance of the fact that the fundamental outlook of modern religion according to Bellah, is compatible with the description of reality and the system of analytic concepts crystallized by Giddens and Habermas in their analysis of modern society. The conceptual common denominator between these three researchers indicates that Bellah's as well as Giddens’ and Habermas’ thought include an anti-nomological reflexive scientific-educative narrative that reflects a vision of the desired face of human society. A vision calling for the encouragement of continual reflexivity and the personal involvement of the individual in constructing his social reality. This common denominator brings to light a transition in the sociological-theoretical arena – flexing past borders created between theoretical streams in light of the fact that the roots of Bellah's thought lie in the Functionalistic tradition, Giddens’ in the Positivistic tradition and Habermas’ in the neo-Kantian tradition.