Beyond segments in movement: a “small” agenda for research in the professions

Abstract

Purpose-The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice category remains elusive is that researchers find it difficult to precisely define the object to study, and yet, this may be precisely the reason for studying it. Envisaging how this category is 'represented' in institutionalized settings, constitutes a rich agenda for future research as it allows the small practitioner world to be connected to the issue of intraprofessional segmentation. Design/methodology/approach-This paper proposes reinvigorating research around Bucher and Strauss' (1961) conceptualization of professions as 'segments in movement'. At the same time as advocating a better investigation of the small practitioner segment itself, it suggests to take the latter as an example to further explore the vision of professions as segments "more or less delicately held together". To this end, there is a potential for cross-fertilization between Bucher and Strauss' research programme and a range of other theoretical frameworks. Findings-Our discussion points towards how small practice, as a segment whose history and characteristics reflect the different struggles that have led to the creation of the professional accounting body and marked its subsequent evolution, is far from insignificant. Segmenting the profession in categories related to 'size' offers an opportunity to deal with an under-investigated aspect of professions' sociology and history, which encapsulates its inherent diversity and hierarchy. Whilst the professional body may replicate the hierarchy that structures broader society, the meaning of small itself, within a hierarchy of organizations, is also a relative concept. It is politically charged, and must be delicately managed in order to maintain harmony within the polarized professional space. Originality/value-The small practitioner has been much overlooked in the accounting literature, and the literature on the professions has overemphasized aspects of its cohesiveness. We contribute a revitalized agenda for researchers to explore the dynamics of heterogeneity and unity in the professional body, by focusing a lens on the small practice and extending the 'segments in movements' premise beyond the functional division of professions.

The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*

“…By extending the institutional analysis of conformity to professional values to the auditor's type of client, the article contributes to the auditing literature in several ways. First, our arguments and empirical results add to the debate on whether differentiation in the work context and content of auditing means an end to the view of the auditing profession as homogenous with a closely shared value base (Gendron et al ; Suddaby et al ; Ramirez et al ). Previous arguments and studies have centered on the role of the organization, be it the Big 4 firms (Suddaby et al ) or the “small practitioners” (Ramirez ; Lander et al ; Ramirez et al ), as an important factor of differentiation and segmentation in professional value commitments, identities, and work practices.…”

“…A recent approach within institutional theory to discuss tensions within a seemingly homogenous field is to focus on the peripheral groups of that field (Seo and Creed 2002;Colyvas and Jonsson 2011). To focus on those subgroups' commitments to core values of the profession is a general call to studies using institutional theories, and the same call to analyze peripheral groups has been echoed in audit research (Cooper and Robson 2006;Gendron et al 2006;Ramirez et al 2015). 3 In institutional theory-not limited to studies of professionals-the question of which actor initiates change in a field remains open.…”

“…While peripheral groups distance themselves from the core of the auditing profession (Lander et al 2013), they may still adhere to the dominant beliefs of the field (Ramirez et al 2015) so as 1.…”

“…This makes it important to study how auditors come to conform to the values they hold. However, in this article, we develop and test the argument that it is important to identify variation between different subgroups of the profession so as to shed light on how broader field‐level changes influence the profession in different ways (cf., Cooper and Robson ; Ramirez et al ).…”

“…For example, the erosion of professional values observed in previous research (Wyatt and Gaa 2004;Suddaby and Greenwood 2005;Gendron et al 2006;Suddaby et al 2009;Carnegie and Napier 2010) is often attributed to a tension between the socializing directions of the accounting firm and the profession (Cooper and Robson 2006;Picard et al 2014). However, many recent changes concern auditors of specific types of clients rather than accounting firms as a whole (Ramirez et al 2015). Changes in reporting requirements and legislation for public and nonpublic companies and for larger and smaller companies have resulted in significant variation in formal institutional arrangements (Ramirez 2009;Lander et al 2013;Durocher et al 2015).…”