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Book part
Publication date: 4 August 2016

Stephan Millett

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…

Abstract

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.

Details

Contemporary Issues in Applied and Professional Ethics
Type: Book
ISBN: 978-1-78635-443-3

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Article
Publication date: 18 February 2022

Corrie Stone-Johnson and Jennie Weiner

In response to the proliferation of neoliberal reforms and a “new professionalism” (Evetts, 2009, 2011), researchers argue that school leaders, like teachers, have…

Abstract

Purpose

In response to the proliferation of neoliberal reforms and a “new professionalism” (Evetts, 2009, 2011), researchers argue that school leaders, like teachers, have experienced a form of “de-professionalization” (Keddie, 2017) and that the principalship may even be an “emergent profession” (Stone-Johnson and Weiner, 2020). Such framing assumes school leaders are indeed part of a profession. And yet, while research abounds regarding teaching as a profession (Ingersoll and Collins, 2018; Sachs, 2016; Torres and Weiner, 2018), no parallel literature exists about school leaders. Such information is critical to ensure educators receive the appropriate professional development and support (Sachs, 2016) and move the field forward and thus motivated the authors to ask how principals view their work and whether it can be seen as part of a discrete profession.

Design/methodology/approach

The authors utilized an interpretative phenomenological approach (IPA) drawing on qualitative interviews with sixteen elementary school principals in two US states.

Findings

The authors find administration, and specifically the principalship, exists adjacent to, but distinct from, teaching. Additionally, the authors find school leadership is an “emergent” profession, with aspects of the work that indicate leadership is a profession but others that do not.

Originality/value

This study extends early work (Stone-Johnson and Weiner, 2020) on the impact of the COVID-19 pandemic on principals' professionalism to shed light on the larger and more long-standing features of principals' work that support and hinder its development as a profession and the implications of such designation on attracting and retaining school leaders, as well as underscoring that because school leadership and teaching can be considered discrete professions, teachers need not leave their classroom to be true professionals.

Details

Journal of Educational Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-8234

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Book part
Publication date: 30 October 2009

Lisa K. Hussey

Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of…

Abstract

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.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-580-2

Book part
Publication date: 8 October 2018

Johan Christensen

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…

Abstract

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.

Details

Bureaucracy and Society in Transition
Type: Book
ISBN: 978-1-78743-283-3

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Book part
Publication date: 10 February 2020

Seval Kardeş Selimoğlu and Mehtap Altunel

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…

Abstract

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.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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Book part
Publication date: 20 May 2011

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…

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?

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-867-4

Book part
Publication date: 30 October 2009

Mark W. Dirsmith, Sajay Samuel, Mark A. Covaleski and James B. Heian

The sociology of professions literature has theorized that the professions are undergoing a dramatic transformation from being traditional professions to “entrepreneurial…

Abstract

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.

Details

Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-84855-785-7

Article
Publication date: 30 December 2021

Dessalegn Getie Mihret, Monika Kansal, Mohammad Badrul Muttakin and Tarek Rana

This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in…

Abstract

Purpose

This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports.

Design/methodology/approach

This study draws on concepts from the sociology of the professions literature and the regulatory space metaphor. Data comprises comment letters and other documents pertaining to the setting of ISA 701.

Findings

The study shows that the KAM reporting requirement is part of the ongoing re-calibration of the regulatory arrangements governing auditing, which started in the early 2000s. This study interprets standard setting as a site for negotiating the relationships between linked ecologies in the audit regulatory space, namely, the auditing profession, preparers of financial statements and users of audited reports. This study identifies three processes involved in setting ISA 701, namely, reconstitution of the rules governing auditors’ reports as a link between the three ecologies, preserving boundaries between the auditing profession and preparers and negotiation aimed at balancing competing interests of the interrelated ecologies.

Originality/value

The study offers insights into the role of regulatory rule setting as a central medium through which the adaptive relationship of the profession with its environment is negotiated.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 25 July 2015

Alan Tapper and Stephan Millett

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…

Abstract

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.

Details

Conscience, Leadership and the Problem of ‘Dirty Hands’
Type: Book
ISBN: 978-1-78560-203-0

Keywords

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