Accounting professionalization, the state, and transnational capitalism: The case of Iran

Mihret, Dessalegn Getie; Mirshekary, Soheila; Yaftian, Ali

doi:10.1016/j.aos.2019.101091

Cited by 24 publications

(21 citation statements)

References 54 publications

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“…In Indonesia, Institute of Indonesian Accountants is recognized to grant such certification by the government. This is in line with recent study in Iran, in which accounting professional bodies are coupled with authorities given by the government to align transnational norms (read: multinational corporations interest) with regulatory powers (Mihret, Mirshekary, & Yaftian, 2020). Accounting professional bodies are making their ways into what is coined as regulatory capitalism, (Levi-Faur, 2005;Windsor & Warming-Rasmussen, 2009) as certifications have legitimate status recognized by the state.…”

Section: Theoretical Frameworksupporting

confidence: 83%

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Kamayanti

2020

persi

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This paper explores how accounting academics are trapped in the “euphoria” of accounting certifications. It shed light on how this phenomena is a consequence of capitalism that deviates human from religious norms. The research employed web-based research for the cost of accounting certification, imagery of success, triangulated with empirical findings from the organizer as well the actors involved. The result is then analyzed under Islamic perspective to show deviation in the true purpose of human to worship God.It is found that “professional status” and “project seeking effort” are the reasons behind the need of certification. On the other hand, the organizing institutions lure practitioners and academics to obtain degrees for a “higher income” because of increased “credibility”. The high certification cost confirm the existence of accounting capitalistic academic industry.

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Section: Theoretical Frameworksupporting

confidence: 83%

How Long are The Titles behind Your Name?

Kamayanti

2020

persi

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“…The comparison between those who intend to professionally affiliate compared to those who do not reveals the main factors affecting the decision are the reputation of the professional body (Annisette, 2000), career and networking opportunities, international mobility opportunities, (Bennell & Pearce, 2003;Birrell & Betts, 2018), international recognition (Hopper et al, 2017;Mihret et al, 2019), professional status (Yapa, 2006), perceived expertise of the members and continuing professional development. These findings are consistent with most professionalisation projects in EEs (See Yapa, 2003Yapa, , 2006Yapa, , 2010CIMA, 2014) and supports the perception that whilst both groups share a common approach to important factors that the relative importance of these factors shifts subtly as they grow closer to achieving their career aspirations.…”

Section: Discussionmentioning

confidence: 99%

“…In EEs the common denominator seems to be state intervention in the accounting profession. A recent study by Mihret et al (2019) examined accounting professionalisation in Iran to understand state-controlled professional accounting organisation in response to transnational pressure. In particular in socialist or centrally planned economies, studies such as Hao (1999), Seal et al (1996), Yapa and Hao (2007) and Yee (2012) suggest that when an economy moves away from a centrally planned economy, such as in Vietnam, the need for the professionalisation of financial services emerges.…”

Section: Larsonmentioning

confidence: 99%

Professional accounting body affiliation in a developing country: the case of membership attraction in Vietnam

Bouilheres

Lange

Scully

et al. 2021

Accounting Education

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Despite studies on the perceptions of benefits and costs of joining a professional body little empirical evidence is available on the deciding factors for joining one specific professional body, let alone multiple ones in an emerging economy. Using the Theory of Planned Behaviour (TPB) theoretical lens, this paper investigates, through surveys, the factors affecting the decisions by final-year university students and associate members to affiliate with one or more professional bodies in Vietnam. This study used a quantitative approach design. Questionnaires were sent to students studying an undergraduate accounting degree in Vietnam (N = 167) and candidates completing the foundations levels of a foreign professional accounting body programme in Vietnam (N = 145). The results show that attitude is the most significant factor in explaining the intentions of accounting students and foundation candidates to affiliate with a professional accounting body while subjective norm is only marginally significant and perceived behavioural control is not significant. The comparison between those who intend to professionally affiliate and those who do not reveal that the main factors affecting the decision are the reputation of the professional body, career and networking opportunities, international recognition, professional status, international mobility opportunities, perceived expertise of members and continuing professional development.

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Section: Accounting Culture and Ideologymentioning

confidence: 99%

“…Accounting professionals can be used to accommodate political ideals, most especially when State ideology is endangered by external threats (Mihret et al, 2017(Mihret et al, , 2020. Iran successfully resisted external pressure for adaptation of professional accounting to transnational neoliberal norms by promoting an ideological view of professional autonomy as independence from foreign influence (Mihret et al, 2020). Similarly, in Saudi Arabia, alignment between government ideology and goals of professional bodies ensured the adoption of accounting standards that were consistent with Sharia law and only partially with American standards (Mihret et al, 2017).…”

Section: Accounting Culture and Ideologymentioning

confidence: 99%

Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House

Bigoni

Funnell

Gagliardo

et al. 2020

AAAJ

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PurposeThe study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”.Design/methodology/approachThe study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House.FindingsFinancial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State.Research limitations/implicationsThe study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society.Social implicationsThe analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnerable countries at present.Originality/valueUnlike most of the work on the relationship between culture and accounting which has emphasised liberal States, this study considers a non-liberal State and documents a use of accounting in the cultural domain which was not limited to promoting efficiency consistent with the priorities now recognised more recently of the New Public Management. It presents a micro-perspective on accounting as an ideological discourse by investigating the role of accounting in the exploitation of a cultural institution for political purposes.

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Accounting professionalization, the state, and transnational capitalism: The case of Iran

Cited by 24 publications

References 54 publications

How Long are The Titles behind Your Name?

How Long are The Titles behind Your Name?

Professional accounting body affiliation in a developing country: the case of membership attraction in Vietnam

Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House

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