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1 – 10 of over 2000Anne 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…
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.
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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.
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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.
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Various health systems are challenged by a multifaceted crisis of increased service demand and workforce shortages. The effects are devastating and may end up in decreased access…
Abstract
Purpose
Various health systems are challenged by a multifaceted crisis of increased service demand and workforce shortages. The effects are devastating and may end up in decreased access to care, poor quality of patient care and extreme demands on the workforce. The introduction of the physician assistant (PA) profession provided an avenue to address such challenges in several countries. In Germany, the integration of PAs has been proceeding slowly.
Design/methodology/approach
To understand the integration of the profession in Germany, we conducted 15 expert interviews to reveal how the PA profession is perceived among healthcare experts as well as the barriers and facilitators of integration in inpatient care.
Findings
Our results highlight a generally positive perception of PAs, particularly in terms of workload relief and bridging the gap between healthcare professionals. Nonetheless, barriers include resistance from healthcare workers unfamiliar with the PA role, while workforce shortages and collaborative teamwork facilitate integration.
Originality/value
These findings lay the groundwork for potential integration-enhancing strategies in Germany.
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By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and…
Abstract
Purpose
By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.
Design/methodology/approach
Adopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.
Findings
Responses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.
Practical implications
This study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.
Originality/value
The findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.
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Ismail Abdi Changalima, Shadrack Samwel Mwaiseje, Alban Dismas Mchopa and Faustine Peter Panga
Despite the fact that students in higher education contributes significantly to the number of professionals, little has been done to incorporate the students’ perspectives on the…
Abstract
Purpose
Despite the fact that students in higher education contributes significantly to the number of professionals, little has been done to incorporate the students’ perspectives on the status of procurement and supply professions in Tanzania. This study examined the challenges confronting the procurement and supply professions from the perspective of future procurement professionals enrolled in Tanzanian higher education.
Design/methodology/approach
A cross-sectional design was used to collect data from undergraduate students majoring in procurement and supply chain management in Tanzanian higher education using a structured questionnaire.
Findings
The findings revealed that the challenges affecting the procurement and supply professions were buyer- and supplier-related challenges as perceived by Tanzanian higher education students.
Research limitations/implications
The study's findings should be generalized with caution because the findings represent the perspectives of Tanzanian procurement and supply undergraduate business students. Furthermore, the included sample of procurement and supply undergraduates cannot represent all students' perceptions; thus, other studies may broaden the sample by including the opinions of other higher education students.
Originality/value
This is the first study that looks at how students in higher education institutions, who are considered future procurement and supply professionals, perceive the challenges of the procurement and supply professions in Tanzania.
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Marissa Katerina Mackiewicz, Patricia Slattum and Leland Waters
This paper aims to describe the development, implementation and evolution of a multi-media educational tool to improve health profession students’ knowledge and awareness of…
Abstract
Purpose
This paper aims to describe the development, implementation and evolution of a multi-media educational tool to improve health profession students’ knowledge and awareness of stigma and ageism on the treatment of older adults with substance use disorder (SUD). In addition, this paper outlines the relationship between mental health and SUD and the impact of health provider stigmatization of older adults with behavioral health needs and the relationship between SUD and mental illness.
Design/methodology/approach
A literature review was conducted and initial project outlines was developed. Ten interviews were completed with content experts. The draft video was reviewed and minor revisions were incorporated. The facilitator guide accompanying the video was developed. A draft of the facilitator guide was shared with several interprofessional university faculty and the older adults with SUD. The video was presented to groups of health professions students, and following each video viewing, discussion content was used to provide additional edits.
Findings
The educational resources created for this project are appropriate for health professions curriculums related to older adults. Interprofessional health professions students are developing a basic foundation of knowledge on SUD through their standard coursework. More compassionate vocabulary is slowly being incorporated into health provider. Knowledge related to treatments and resources to treat SUD is lacking. In addition, health professions students need more education focused on assessment and interventions for individuals suspected of problematic substance use.
Originality/value
This paper fulfills an identified need to facilitate discussion and education around SUD for health professions students.
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Marie-Andrée Caron and Anne Fortin
The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.
Abstract
Purpose
The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.
Design/methodology/approach
The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.
Findings
The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.
Research limitations/implications
The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.
Practical implications
The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.
Social implications
Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.
Originality/value
Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.
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This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature…
Abstract
Purpose
This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.
Design/methodology/approach
Data were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.
Findings
The study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.
Practical implications
The findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.
Originality/value
Most previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.
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Kujtim Hameli, Lum Çollaku and Lekë Ukaj
This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the…
Abstract
Purpose
This study aims to investigate the impact of job burnout on job satisfaction and the intention to change occupation within the accounting profession. It also examines the mediating role of psychological well-being.
Design/methodology/approach
A descriptive research design was used in this study. Survey data were physically collected from 230 accounting employees in the private sector. Structural equation modeling was used to test the theoretical model.
Findings
The results showed that job burnout significantly affects psychological well-being and that psychological well-being significantly mediates the relationship between job burnout and job satisfaction, as well as between job burnout and the intention to change occupation.
Research limitations/implications
This study has significant implications for accounting organizations, suggesting the adoption of strategies to promote psychological well-being. These initiatives have the potential to enhance job satisfaction and reduce accountants’ intention to change their profession.
Originality/value
This study contributes to the existing literature by highlighting the mediating role of psychological well-being in linking job burnout with job satisfaction and the intention to change occupation among accounting professionals.
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