Boundary-work in management accounting: The case of hybrid professionalism

Golyagina, Alena; Valuckas, Danielius

doi:10.1016/j.bar.2019.100841

Cited by 17 publications

(16 citation statements)

References 44 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Birkett and Evans (2005) state that “Professionalisation refers to the path taken by occupational associations to attain professionalism” (p. 102). The label “professionalism” implies the outcomes of the process of professionalization and, therefore, the end-state associated with labor market sheltering (Freedman & Maclachlan, 1976; Golyagina & Valuckas, 2020), by those exercising professional powers to exclude others (Annisette, 2017; Murphy, 1988; Parkin, 1998) while providing services to the public (Aven & Alm Andreassen, 2020; Collins, 1990; Johnson, 1972; Larson & Larson, 1979). Hamdani et al (2020, p. 11) consider professionalism to be reflected in work quality because it is related to superior knowledge, autonomy, professional responsibility and behavior.…”

Section: Results Of Literature Review and Evident Gapsmentioning

confidence: 99%

The State of Business Rescue Practitioners Professional Accreditation

Ayaya

Pretorius

2021

Sage Open

View full text Add to dashboard Cite

Business rescue practitioners (BRPs) are subject to many allegations of abuse and, therefore, professional accreditation has become a pre-requisite. The Companies and Intellectual Property Commission (CIPC) licensing is linked to multiple professional bodies’ knowledge and practices but is not generic. This study was guided by one key question: What is BRPs’ accreditation’s current state in a multiple professional body occupation? We used data mapped to scholarly and documented policy sources, categorized results from extensive reading, and integrated critical constructs (after the deconstruction of concepts) to yield a conceptual framework to develop a comprehensive understanding of professional accreditation. The results confirm the existence of a legal framework and institutional arrangements that are not coherently applied because of the absence of a professional accreditation framework (PAF). The proposed conceptual framework captures the concepts of the business rescue domain, professionalism, competency, accreditation, and definition of key terms to provide an interpretive approach to the BRPs’ accreditation reality resulting in a PAF based on the integration of BRP tasks and services and accreditation, competency, and professionalism.

show abstract

Section: Results Of Literature Review and Evident Gapsmentioning

confidence: 99%

The State of Business Rescue Practitioners Professional Accreditation

Ayaya

Pretorius

2021

Sage Open

View full text Add to dashboard Cite

show abstract

“…Again, access to content exchanged among peers and to communities of practice provides not only functional benefits (new knowledge or technical tips to address problems) but also emotional benefits. One of the main issues for PSF professionals is defining and redefining professional identity (Brouard et al, 2017;Golyagina and Valuckas, 2020). Having access to professional content from peers and experiencing peers' support facilitates the psychological process through which professionals construct and maintain their professional identity, thus strengthening self-concept and self-esteem.…”

Section: Theoretical Implicationsmentioning

confidence: 99%

Antecedents of professionals’ self-efficacy in professional service firms: effects of external source credibility and content quality

Cassia

Magno

2021

JBIM

View full text Add to dashboard Cite

Purpose Professional service firm (PSF) performance depends on the accumulation and application of specialist knowledge to find customised solutions to customer problems. However, available research has not examined whether knowledge acquired from external sources affects PSF outcomes by strengthening professionals’ beliefs rather than only by increasing technical competency. Drawing on self-efficacy theory, this study tests a model that links the quality of content acquired from external sources and the credibility of those sources to professionals’ self-efficacy and, in turn, to PSF outcomes (solution quality and firm performance). In particular, this paper aims to consider the case of professional content exchanged through professional social media. Design/methodology/approach A cross-sectional research design was applied. Data were collected from a sample of 208 accountants, auditors and lawyers who used professional social media and were analysed using covariance-based structural equation modelling. Findings When accessing professional content from external sources, source credibility and content quality are significant antecedents of professionals’ self-efficacy, which, in turn, has positive effects on PSF outcomes (solution quality and PSF performance). Research limitations/implications Self-efficacy plays a key role in the link between knowledge acquired from external sources (professional content) and PSF outcomes. Practical implications This study provides recommendations and actionable insights for PSFs, professionals and other actors who create and exchange professional content. Professional associations may also take an active role by contributing and sharing credible and high-quality content, using, for example, professional social media. Originality/value This paper advances the current understanding of the effects of professionals’ access to content from external sources on PSF outcomes. It provides an explanation of these effects based on the enhancement of professionals’ beliefs instead of their technical competencies, as indicated in previous research. In addition, it is the first research effort to consider professional social media as a communication channel to exchange content that affects the self-efficacy of PSF professionals.

show abstract

“…Article Focus [Tretyak, Radaev, 2013] Introduce the need of socio-political legitimacy for the new rules of firms' exchange in the retail chains that undergo the relational conflicts and institutional change [Kuzina, Chernysheva, 2016] The CSR-based political legitimacy strategy is important for large Russian companies to meet the pressure from the government [Klarin, Ray, 2019;Klarin, Sharmelly, 2019] Introduce the great role of the political connections in the process of sensemaking and gaining legitimacy by Russian firms [Zamir, Saeed, 2020] To increase organizational legitimacy and be isomorphic, Russian firms located closer to major cities and financial centers show more CSR disclosure Domestic Russian market focus: individual level [Golyagina, Valuckas, 2020] Applying the management accounting, the paper shows that the boundary-work (differentiation of one professional group from another) help to gain legitimacy by members having the IMA certification at Domestic Russian market focus: industry level [Karhunen, 2008] Analyze enterprise adaptation to the hotel industry-level isomorphic pressures during and after transition in post-Soviet period Domestic Russian market focus: foreign firms' legitimacy [Kulchina, Oxley, 2020] Emphasize the distinctive features of foreign entrepreneurs' managerial delegation decisions. Contracting impediments constitute one important aspect of the "liability of foreignness" for foreign firms in Russia N o t e: all data were retrieved from the Scopus database.…”

Section: Appendixmentioning

confidence: 99%

“…In-depth papers' investigation reveals five levels of analysis applied in the papers about legitimacy: firm level (Russian firms at home and abroad/foreign firms in Russia), individual level [Golyagina, Valuckas, 2020], [2006][2007][2008][2009][2010][2011][2012][2013][2014][2015][2016][2017][2018][2019][2020] N o t e s: search criteria in database: "legitimacy" OR "liability of foreignness" OR "liability of outsidership" AND "Russia*" AND (LIMIT-TO (DOCTYPE, "ar")) AND (LIMIT-TO(SUBJAREA, "BUSI")) AND (LIMIT-TO (SRCTYPE, "j")); a final version of the sample was retrieved from the Scopus database in August 2020.…”

mentioning

confidence: 99%

The organizational legitimacy of Russian firms: Contextual specificity and legitimization strategies

Panibratov

Rysakova

2020

RMJ

View full text Add to dashboard Cite

Russian firms suffer from the negative country of origin effect and legitimacy shortage. This paper has the aim to reveal factors for Russian firms to focus on while build legitimacy both at home and abroad. To identify the existing research directions, the 48 articles applying legitimacy and Russian focus from journals in management and business for all years were analyzed, using both the bibliometric analysis and manual in-depth study of papers. Based on the specificity of the Russian context and literature analysis about the factors of the legitimacy concept, we develop a theoretical framework that is supported by a set of propositions about possible legitimization strategies of Russian firms. Three main pillars of the organizational legitimacy construct such as moral, pragmatic and cognitive, which are accepted as the most influential ones, were introduced and proposed for Russian firms how to gain them at home and abroad. This paper has the value for both theory and practice. It contributes to the legitimacy literature, responding to many calls to study the microfoundations of the organizational legitimacy and developing the holistic theoretical framework within the Russian context. The findings also are of practical importance for managers and entrepreneurs whose attention is paid to the effective strategic management and legitimacy building both at home and abroad.

show abstract

Boundary-work in management accounting: The case of hybrid professionalism

Cited by 17 publications

References 44 publications

The State of Business Rescue Practitioners Professional Accreditation

The State of Business Rescue Practitioners Professional Accreditation

Antecedents of professionals’ self-efficacy in professional service firms: effects of external source credibility and content quality

The organizational legitimacy of Russian firms: Contextual specificity and legitimization strategies

Contact Info

Product

Resources

About