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The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…
The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.
Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.
With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.
This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.
This chapter asks whether it is helpful to consider a profession to be a practice and to what extent this meshes with the idea that ‘profession’ is a moral concept. It…
This chapter asks whether it is helpful to consider a profession to be a practice and to what extent this meshes with the idea that ‘profession’ is a moral concept. It examines MacIntyre’s concept of a practice as an activity that pursues internal goods, finds that MacIntyre’s articulation of the concept by itself is not enough to describe what it is to be a profession and seeks to supplement this with ideas from others, primarily Miller and Davis. This supplementation, however, still leaves open the question of the origin of a profession’s authority (or licence) to use what can be called the ‘dangerous knowledge’ that differentiates the work of professions from other occupations. For this, Veatch provides useful ideas.
Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of…
Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of color may help to improve diversity within LIS. However, recruiting ethnic minorities into LIS has proven to be difficult despite various initiative including scholarships, fellowships, and locally focused programs. The central questions explored in this research can be divided into two parts: (1) Why do ethnic minorities choose librarianship as a profession? (2) What would motivate members of minority groups to join a profession in which they cannot see themselves?
The research was conducted through semi-structured, qualitative interviews of 32 ethnic minority students from one of four ethnic minority groups (African American, Asian American, Hispanic/Latino, and Native American) currently enrolled in an LIS graduate program. Eleven themes emerged from the data: libraries, librarians, library work experience, LIS graduate program, career plans and goals, education and family, support, mentors, ethnicity and community, acculturation, and views of diversity.
The findings seem to support many assumptions regarding expectations and career goals. The findings related to libraries, librarians, mentors, and support illustrate that many recruitment initiatives are starting in the right place. However, the most noteworthy findings were those that centered on identity, acculturation, and diversity because they dealt with issues that are not often considered or discussed by many in the profession outside of ethnic minority organizations.
To appraise progress towards “the professional project” for the public relations profession in the UK using the Royal Charter application as a pivotal assessment point in…
To appraise progress towards “the professional project” for the public relations profession in the UK using the Royal Charter application as a pivotal assessment point in the journey.
Primary and secondary, qualitative research, with participant observation and chronological and thematic analysis of archival documents at the time of the Charter process: 2003 to 2005. Two expert interviews were also conducted for a view on progress. The study is contextualised within the professions literature and the 2019 State of the Profession study undertaken by the Chartered Institute of Public Relations.
The Institute faced significant challenges during the Charter application raised by Institutions such as the Government Department for Education and Skills, including the diversity of the profession, standards of education and training, practitioner standards, including ethical, as indicated by their levels of membership and commitment to ongoing professional development. These challenges remain.
Diversity, social acceptance, qualifications and professional progress provide an important, ongoing research agenda.
Social acceptance, qualifications and professional progress remain elusive for the practice and more radical action is required to achieve progress.
The profession is making limited progress towards legitimacy. Continued press ambivalence, recent scandals, such as the Bell Pottinger affair in South Africa and jurisdictional infringement by other professions continue to threaten its attempts to move towards social closure.
This is the first academic article to chronicle the charter journey using the original documentation as source materials and the first to review progress towards the goals that chartered status signified for public relations.
Despite Max Weber’s assertion that bureaucracy is domination on the basis of knowledge, mainstream public administration literature has paid little attention to the role…
Despite Max Weber’s assertion that bureaucracy is domination on the basis of knowledge, mainstream public administration literature has paid little attention to the role of experts and expertise in bureaucratic organisations. A particular blind spot concerns the academic professions or disciplines that supply the experts and expert knowledge used in government bureaucracies. It is well known that the educational composition of the civil service varies across countries and over time. However, knowledge about what explains the varying position of expert professions within state bureaucracies is scarce. The chapter examines this issue through a comparative-historical investigation of the role in government of a particular expert profession, namely economists. Focusing on a small set of countries – Norway, Denmark, New Zealand and Ireland – over the period from 1930 to 1990, it poses the question: How can we account for the variation in the position of economists within government bureaucracies across countries and over time? To answer this question, the chapter draws on theory from the sociological literature on professions and historical-institutionalist work on the influence of economic ideas.
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and…
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.
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…
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 sociology of professions literature has theorized that the professions are undergoing a dramatic transformation from being traditional professions to “entrepreneurial…
The sociology of professions literature has theorized that the professions are undergoing a dramatic transformation from being traditional professions to “entrepreneurial professions” populated by “knowledge workers.” In part, this transformation is associated with the commodification and commercialization of professional endeavor.
Our purpose is to enlist the processual ordering perspective to examine the ongoing transformation of the Big 5 (and following the collapse of Arthur Andersen during our field study)/4 public accounting firms to become entrepreneurial firms populated by global knowledge experts. More specifically, we focus on the inter-play of power and meta-power across three moments of the social construction process – externalization, objectivation, and internalization – through which the ethos of entrepreneurialism is being socially constructed within these firms, their individual members, and in the public accounting profession. Finally, we explore impressions gleaned from our qualitative, naturalistic field study.
In this paper we are revisiting the concept of a profession. Definitions of the concept are readily encountered in the literature on professions and we have collected a…
In this paper we are revisiting the concept of a profession. Definitions of the concept are readily encountered in the literature on professions and we have collected a sample of such definitions. From these samples we distil frequently occurring elements and ask whether a synthesis of these elements adequately explains the concept. We find that bringing the most frequently occurring elements together does not adequately address the reason (or purpose) that society differentiates professions from other occupations or activities – why there is a concept of ‘profession’ at all. We suggest an alternative approach that attempts to make sense of the concept at a more general level. This, more philosophical, approach employs analytical tools from Julius Kovesi, Patricia Hanna and Bernard Harrison to address the question of what is the point of the concept.