Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia

Abeysekera, Indra

doi:10.1111/j.1835-2561.2006.tb00327.x

Cited by 3 publications

(1 citation statement)

References 29 publications

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“…There is also a need for ongoing adaptation to fluctuating regulations and compliance requirements (Azubuike, 2015). Historically, the development of the accounting profession has been influenced by economic shifts and its evolving relationship with governmental regulation (Abeysekera, 2006;Carnegie and Napier, 1996). In the broader business context, technological innovations like blockchain and artificial intelligence are also reshaping the accounting landscape (Abu Huson et al;Stein Smith, 2018).…”

Section: Introductionmentioning

confidence: 99%

Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills

Sanoran,

Singhasomboon

2024

J. Infras. Policy. Dev.

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This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

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Section: Introductionmentioning

confidence: 99%

Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills

Sanoran,

Singhasomboon

2024

J. Infras. Policy. Dev.

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Disciplining building societies by accounting-based regulation, circa 1960

Bátiz‐Lazo

Noguchi

2014

The British Accounting Review

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The Iron Cage of the Profession: A Critique on Closure in the Australian Accounting Profession

Laing

Perrin²

2011

ASS

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This paper seeks to contribute to the literature on the process of closure that occurs within the constructs of professions. The discussion in this paper focuses on the professional accounting bodies in Australia and how they have devolved a form of bureaucratic control over the education process through the credentialing of membership and accreditation of accounting degrees. Weber's theory of bureaucracy in conjunction with Closure theory provide the framework upon which this critique is drawn. Implicit in the regulatory role of the accounting bodies is the justification of the practice of accounting and the status of the members of the professional bodies. Once those within the professional associations accept the right of the professional bodies to determine the educational requirements for membership along with the practice of accreditation of curriculum forms the iron cage. The practice of accreditation and credentialing exists in other disciplines such as medicine, engineering and law so that there exists parallels for claiming a legitimate basis for the intervention of the professional accounting bodies.

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Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia

Cited by 3 publications

References 29 publications

Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills

Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills

Disciplining building societies by accounting-based regulation, circa 1960

The Iron Cage of the Profession: A Critique on Closure in the Australian Accounting Profession

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