Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants’ identities in the UK

Ramı́rez, Carlos

doi:10.1016/j.aos.2008.05.004

Cited by 64 publications

(63 citation statements)

References 25 publications

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“…Professional prestige accrued not to individual accountants/auditors or professional associations, but to particular prestigious firms portraying themselves as enforcing high standards. Anderson-Gough, Grey & Robson, 1998;Caramanis, 1999Caramanis, , 2002Cooper et al, 1998;Dezalay & Sugarman, 1995;Empson, 2004;Hanlon, 1998;Hinings et al, 1999;Ramirez, 2009;Robson et al, 1994;Suddaby et al, 2007). In the case studied, audit firm rankings and other marketing devices reinforced the central standing of audit firms.…”

mentioning

confidence: 99%

From inspection to auditing: Audit and markets as linked ecologies

Mennicken

2010

Accounting, Organizations and Society

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This paper studies the roles that images and ideas of market creation played in the rearticulation of relations between government, audit expertise and professional organisation in post-Soviet Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and 2005, and analyses this in terms of the notion of "linked ecologies". The paper queries the relationship between audit and neoliberal modes of governing (Miller & Rose, 1990Power, 1997). It argues that we should be careful not to see audit as an unproblematic expression of neoliberalism. Investigating the dynamics and conflicts accompanying attempts to establish auditing as a site for governmental reform, this paper examines the manifold ways in which the meaning of markets and the roles of auditing in them can be unsettled, reinvented and transformed. The paper analyses how auditing was made marketable, and investigates how projects of postSoviet audit development came to be carried forward, shifted and changed through new "enterprising selves" and their newly founded audit and consulting firms. The paper concludes with a more general discussion of the implication of these findings for our understanding of the dynamics of professionalisation, and the changing of relations between politics and expertise.

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confidence: 99%

From inspection to auditing: Audit and markets as linked ecologies

Mennicken

2010

Accounting, Organizations and Society

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“…Previous research has pointed out the powerful position the Big Four occupy in terms of the social structure of the field of accounting, for instance, through their appointment to controlling positions in the professional institutes (Ramirez, 2009). It may be the case that the institutes are themselves the victims of domination (Suddaby et al, 2007), and are now little more than ''iconic watchdogs'' (Malsch and Gendron, 2013: 887).…”

Section: Professional Socialisation and Classificationmentioning

confidence: 98%

From four to zero? The social mechanisms of symbolic domination in the UK accounting field

Stringfellow

McMeeking

Maclean

2015

Critical Perspectives on Accounting

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“…In this study, the lack of institutional guidance and consistency results in a lack of identity stabilisation, something frequently provided by an organisation (Alvesson 2001;Alvesson and Willmott 1992;Willmott 1993) or by a profession (Hodgson 2002;Ramirez 2009). Without strong stabilisers, employees experience what is variously described as anxiety, angst or insecurity in relation to their efforts to build secure identities.…”

Section: Ontological Insecuritymentioning

confidence: 98%

Advisory Anxieties: Ethical Individualisation in the UK Consulting Industry

O’Mahoney

2011

J Bus Ethics

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Theorists have long argued that a process of individualisation is inherent in conditions of late modernity. Whilst individualisation has been acknowledged in the business ethics literature, studies have often overlooked the processes by which individuals are given greater responsibility for ethical decision making and the personal and institutional effects of this responsibility. This article develops a notion of 'ethical individualisation' to help one understand and explore how and why ethical responsibility is being devolved to employees in the UK consulting industry. The article argues that an individualised ethics is incapable of preventing malpractice in the face of institutional conflicts of interest.

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Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants’ identities in the UK

Cited by 64 publications

References 25 publications

From inspection to auditing: Audit and markets as linked ecologies

From inspection to auditing: Audit and markets as linked ecologies

From four to zero? The social mechanisms of symbolic domination in the UK accounting field

Advisory Anxieties: Ethical Individualisation in the UK Consulting Industry

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