An examination of disciplinary culture: Two professional accounting associations in New Zealand

Mataira, Kelvin; Peursem, Karen A. Van

doi:10.1016/j.accfor.2010.02.001

Cited by 11 publications

(6 citation statements)

References 49 publications

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“…Mescall et al (2017) concluded that this action is consistent with Parker's (1994) suggestions that professional ethics serve to protect the profession's private interests, by demonstrating their capability to self-regulate. Mataira and Van Peursem (2010) compared the disciplinary procedures in two accounting professional bodies in New Zealand (The Institute of Chartered Accountants of New Zealand (NZICA) and CPA Australia (CPAA)) to understand their similarities despite their seemingly different historical and practical antecedents. The results suggest the existence of cultural differences in the approaches of the two accounting bodies, with one being stricter and more associated with punishment, whereas the other seems to be more consensus-oriented and focusing on remediation.…”

Section: Compliance Sanction and Enforcement Procedures In The Pabsmentioning

confidence: 99%

“…Although previous accounting literature has explored the disciplinary procedures and sanctions by PABs, their focus has often been generalized to all forms of infringements (Jenkins et al., 2018; Lesage et al., 2016; Mataira & Van Peursem, 2010; Moriarity, 2000). This has prevented specific attention on the most severe breaches of ethical behavior by the PAB's members, that is, offences leading to exclusion.…”

Section: Introductionmentioning

confidence: 99%

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UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

Adelopo

Meier

2022

J Corp Accounting Finance

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Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches by PAB members, that is, offences leading to exclusion. Consequently, we do not know their prevalence, the features of these behaviors or the motivating factors for their perpetration by members of the UK's PABs. Clarity on these issues is in the public interest given the centrality of the role of the accounting profession to the efficient functioning of the financial system. We used the fraud triangle theory to shed light on these issues. Our analysis is based on the entire population of 141 serious cases that led to members’ exclusion. We developed an analytical framework that focused on the nature of the infringements, their prevalence amongst the PABs, and the variety of explanations provided by the culprits. Our analysis shows that criminal convictions and breach of ethical guidance are the two major causes of exclusion. Our findings have implications for the PABs in their attempts to ensure their members’ ethical behavior and the adequacy of their disciplinary process.

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Section: Compliance Sanction and Enforcement Procedures In The Pabsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

Adelopo

Meier

2022

J Corp Accounting Finance

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“…Associations serve niches of scholars, often developing unique subcultures in the process (Glynn andAbzug 2002, Mataira andVan Peursem 2010). Academic research networks often focus on market segments such as subdisciplines or institutional types, thereby avoiding competition unless resources become scarce (Haider-Markel 1997).…”

Section: Journal Of Management Spirituality and Religion 209mentioning

confidence: 99%

Extending the conversation: a network analysis of academic associations in workplace spirituality

Lynn

Burns

2014

Journal of Management, Spirituality & Religion

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Examining academic networks provides insight into boundaries and boundary crossing as well as knowledge diffusion. We examine four academic networks focused on business, spirituality, and religion to identify network boundaries and boundary crossing. Scholars tend to align with networks consistent with the nature of their employing institution, both in its relative emphasis on research and its religious affiliation. Network and religious differences contribute to the relative isolation of research communities, despite shared topical interests and reliance on similar scholarly sources. The use of normative authorities may limit networking, but the relative absence of weak network links across networks may underestimate similarities. Increased boundary crossing may enhance innovation across networks.

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“…The essence of professionalism in the application of accounting principles and practices has a direct relationship with the quality of financial reporting in terms of reliability (Mataira & Van Peursem 2010), business reputation (Salakji & Phapruke 2011) and support future data accuracy leading to information useful for decisionmaking (Moehrle et al 2009). Research has established that professionalism is positively related to FRQ.…”

Section: Accounting Staff Competencymentioning

confidence: 99%

Professionalism, Competency and Financial Reporting Quality: A Perception of Director of Finance in a Changing Public Sector Reporting Standard

Mustapha

Ismail

Ahmad

2019

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The Financial Reporting Quality (FRQ) refers to better information dissemination across different users. It remains a prevalent factor for organizations' performance and survival. The public sector in many countries, have witnessed considerable changes in the past decades. The prominent one being the International Public Sector Accounting Standards (IPSAS) for the public sector entities. Drawing on contingency and institutional theories, this study examine the perception of directors of finance regarding the effects of professionalism on the relationship between staff competency and FRQ under a new accounting standard. Using survey research approach and self-administered questionnaire, data were gathered from 118 directors of finance representing local governments of four States in the north-west geographical zone of Nigeria. The Partial Least Squares Structural Equation Modeling (PLS-SEM) revealed a significant positive relation between staff competence and FRQ. Conversely, no significant effect was found in the interaction of professionalism on the model. The study implication was discussed in the context of Nigeria. ABSTRAKKualiti pelaporan kewangan (KPK) merujuk kepada penyebaran maklumat yang lebih baik merentasi pengguna yang berbeza. Oleh itu, KPK menjadi faktor yang penting untuk prestasi dan kelangsungan kewujudan sesebuah organisasi. Sektor awam di kebanyakan negara telah menyaksikan perubahan ketara dalam beberapa dekad yang lalu. Antara yang penting adalah Piawaian Perakaunan Sektor Awam Antarabangsa (IPSAS) untuk entiti-entiti sektor awam. Berdasarkan kepada teori kontinjensi dan teori institusional, kajian ini menguji kesan profesionalisme ke atas hubungan antara kecekapan staf dan KPK di bawah piawaian perakaunan baru. Dengan menggunakan pendekatan penyelidikan tinjauan dan soal selidik, data telah dikumpulkan daripada 118 pengarah kewangan di kerajaan-kerajaan tempatan dari empat buah negeri yang terletak di zon geopolitik utara-barat Nigeria. Keputusan daripada analisis yang menggunakan "Partial Least Squares Structural Equation Modelling" (PLS-SEM) menunjukkan hubungan positif yang signifikan antara kecekapan staf dan KPK. Sebaliknya, tiada kesan yang signifikan ditemui dalam interaksi profesionalisme terhadap model kajian. Implikasi kajian dibincangkan dalam konteks Nigeria.

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An examination of disciplinary culture: Two professional accounting associations in New Zealand

Cited by 11 publications

References 49 publications

UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

Extending the conversation: a network analysis of academic associations in workplace spirituality

Professionalism, Competency and Financial Reporting Quality: A Perception of Director of Finance in a Changing Public Sector Reporting Standard

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