Search results

1 – 10 of over 4000
Article
Publication date: 13 February 2024

Thomas A. Lee

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…

Abstract

Purpose

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

Design/methodology/approach

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

Findings

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

Research limitations/implications

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Practical implications

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

Originality/value

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

Details

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

Keywords

Article
Publication date: 9 January 2024

Conor Norris, Edward Timmons, Ethan Kelley and Troy Carneal

This paper aims to discuss a new source of data detailing state level occupational licensing requirements for 50 professions.

Abstract

Purpose

This paper aims to discuss a new source of data detailing state level occupational licensing requirements for 50 professions.

Design/methodology/approach

This study's research team gathered state level licensing requirements for 50 profession in all 50 states and DC from 2022 to 2023. The authors include the type of regulation, entry requirements like fees, education, training, good moral character provisions and renewal requirements. The authors include Standard Occupational Classification industry codes to allow researchers to merge it with other publicly available data sources. Finally, the authors present descriptive statistics and provide a comparison of licensing requirements for audiologists, an occupation with variation in entry requirements.

Findings

The mean number of the 50 professions licensed in states is 36. On average, these professions require a bachelor's degree, $271 in licensing fees and 26 h of continuing education to renew. For the audiologist profession, there is considerable variation between states in entry requirements like fees and education.

Originality/value

Despite a large body of work on occupational licensing, data limitations still exist. Most analysis focuses on whether a profession is licensed or not. However, there is considerable variation between states for the same profession, providing an avenue for work estimating the effects of specific licensing requirements. A new source of data is introduced and discussed for researchers to use in future analyses of occupational licensing.

Details

Journal of Entrepreneurship and Public Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2045-2101

Keywords

Article
Publication date: 11 September 2023

Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher and François Brouard

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting…

100

Abstract

Purpose

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.

Design/methodology/approach

The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.

Findings

The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.

Originality/value

The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 22 August 2023

Ani Wilujeng Suryani, Christine Helliar and Amanda Carter

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…

Abstract

Purpose

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.

Design/methodology/approach

The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.

Findings

The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.

Originality/value

This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.

Details

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

Keywords

Article
Publication date: 20 March 2023

Sarah Briant, Philip Crowther, Jennifer Clifton and Lindy Osborne Burton

This research argues that architecture knowledge is fragmented between the profession and academia as evidenced by long-standing conflicting opinions regarding desirable graduate…

Abstract

Purpose

This research argues that architecture knowledge is fragmented between the profession and academia as evidenced by long-standing conflicting opinions regarding desirable graduate attributes. Work-integrated learning (WIL) is one mode of education where these fragments should come together. This research seeks to address a missing part of that WIL model and understand the profession's view of what constitutes quality education as a United Nations (UN) Sustainability Development Goal (SDG).

Design/methodology/approach

Utilising a three round Delphi survey of the architecture profession engaged in WIL programs, this study reports on their perspectives of the key benefits and attributes of WIL and the value of WIL experiences as part of a quality higher education system.

Findings

The architecture profession confirmed the value of WIL programs as contributing to students developing an understanding of workplace culture and contexts. There was strong agreement that WIL experiences can be a valuable part of a quality education and enhance graduate employability. Challenges for practice included semester-based program timing, the length of engagement with practice and the lack of WIL program guidance by universities to prepare the profession for WIL experiences.

Originality/value

While WIL has been extensively researched over the last decade, it is limited in the architecture discipline. Survey findings address the research gap in understanding the architecture profession's views as a key WIL stakeholder which is important given the rapidly changing practice environments, globalisation and the increasingly transdisciplinary context.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 17 no. 3
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 10 January 2024

Buck Reed, Leanne Cowin, Peter O'Meara, Christine Metusela and Ian Wilson

Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through…

Abstract

Purpose

Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.

Design/methodology/approach

Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).

Findings

Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.

Originality/value

Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.

Details

International Journal of Emergency Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2047-0894

Keywords

Open Access
Book part
Publication date: 29 November 2023

Madhuri Dutta, Cristina Oliveira, Melinda Fischer and Simon Kerridge

This chapter presents results from the ‘How I Became a Research Manager and Administrator’ (HIBARMA) section of the 2022 Research Administration as a Profession (RAAAP-3) global…

Abstract

This chapter presents results from the ‘How I Became a Research Manager and Administrator’ (HIBARMA) section of the 2022 Research Administration as a Profession (RAAAP-3) global survey of Research Managers and Administrators (RMAs). Here we focus on routes into the profession, the skills that were useful in gaining that first RMA role and the career satisfaction of individuals. In addition, we look at some of the qualitative feedback from the survey questions to present an overall picture of the variety of backgrounds and routes that can lead people to the field of RMA. Finally, illustrative vignettes highlight the diversity of routes into the profession and some common themes attracting professionals to ‘the best job of all’ (Andreson, 2016) – Research Management and Administration.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Article
Publication date: 12 December 2023

Irene Naliaka Cheloti and Manya Mainza Mooya

This paper examines the effects and root causes of client influence within the valuation profession in Kenya.

Abstract

Purpose

This paper examines the effects and root causes of client influence within the valuation profession in Kenya.

Design/methodology/approach

This study adopted a mixed research design incorporating a survey and experiment of registered and practising valuers in Kenya and interviews of key informants from registered and practising valuers, valuers' clients (commercial banks) and professional bodies.

Findings

The study found that client influence negatively impacts the valuation profession, contributing to inaccurate valuation outcomes, and it exists because of the valuation environment, represented by limited and unreliable information in Kenya and many other developing countries.

Originality/value

This study makes a critical contribution to the empirical literature as it introduces new insights into the impacts and causes of client influence by demonstrating how the valuation environment, characterised by poor information, contributes to client influence in Kenya, which is typical of many other developing countries.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Book part
Publication date: 29 November 2023

Susi Poli, Simon Kerridge, Patrice Ajai-Ajagbe and Deborah Zornes

This chapter explores the results of an international survey (RAAAP-2) to provide global insight into research management and administration (RMA) as a relatively new field of…

Abstract

This chapter explores the results of an international survey (RAAAP-2) to provide global insight into research management and administration (RMA) as a relatively new field of investigation within the area of higher education management (HEM). Building on that extensive survey, the purpose of this chapter is to investigate qualitatively how and why people become and remain research managers and administrators, focussing primarily on their skills, roles, and career paths.

Findings from the analysis confirm that a career in RMA is rarely an intentional choice and can be described as labyrinthine, which could be even compared and contrasted with a concertine academic career described by Whitchurch et al. (2021). While conclusions confirm the gender implications of the profession, which is overall highly ‘female’; further conclusion sheds light on RMAs across regions and suggests how this varied ecosystem could even undermine the recognition of RMA as a profession.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Open Access
Book part
Publication date: 29 November 2023

Susi Poli, Cristina Oliveira and Virág Zsár

This chapter examines various definitions and perceptions of Research Management and Administration (RMA) from individuals both from within and outside the profession to gain a…

Abstract

This chapter examines various definitions and perceptions of Research Management and Administration (RMA) from individuals both from within and outside the profession to gain a wider understanding of this field. These definitions and perceptions are expected to trigger reflections on where the boundaries of the profession are more likely to be.

To do so, the authors utilise a mixed method that begins with a discussion of different definitions of RMA. Next, we move from conceptualisation to action and engage the reader by presenting empirical insights from an analysis of specific training programmes within RMA, shedding light on the profession’s distinctive features from an insider’s perspective. Lastly, we delve into the case study of the project foRMAtion, a training program that introduces RMAs as the ‘Professionals at the Interface of Science.’ This case study allows us to explore how individuals outside the RMA profession, such as teachers and students participating in its training courses, perceive and understand RMA.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

1 – 10 of over 4000