Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988)

Carrera, Nieves; Carmona, Salvador; Gutiérrez, Isabel

doi:10.1080/00014788.2008.9663343

Cited by 13 publications

(8 citation statements)

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“…This contrasts with military officers, who all graduate from the National Defence College (the most senior ranks from the Military Academy), this being the only way to pursue a military career. Similarly to the findings of Carrera et al (2008) on the auditing profession in Spain, we interpret that management accounting in Finland is more an activity than a profession (at least in the Anglo-Saxon meaning).…”

Section: Concluding Discussionmentioning

confidence: 50%

“…While membership of professional bodies is associated with significant market value in Anglo-Saxon countries, this may not be readily applicable in other surroundings. For instance, Carrera et al (2008) note that auditing in Spain is more an activity than a profession, and becoming a licensed auditor may not be an attractive option to all those involved in auditing-related activities.…”

Section: Hybrids It Infrastructure and Professionsmentioning

confidence: 97%

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Institutional Logics, ICT and Stability of Management Accounting

Hyvönen

Järvinen

Pellinen

et al. 2009

European Accounting Review

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The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to the fact that in military organisations, accountants' tasks have traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and control) have been performed predominantly by military personnel, who can be called hybrid accountants. The data for this study consists of project memos and interviews with people involved in designing and implementing enterprise-resource-planning (ERP)-linked cost accounting and reporting systems. In the case unit where management accounting and control had become institutionalised as a part of the uniformed officer's professional sphere, various resistance strategies (i.e. compromise strategy/pacifying tactics, avoidance strategy/buffering tactics and defiance strategy/dismissing tactics) were adopted. However, where this was not the case, the response was acquiescence. Despite the differences in responses to institutional pressure, the outcome for management accounting was the same. In the first case, demands for change were resisted, and in the second case, the old management accounting system was transferred into new information and communication technology (ICT) infrastructure without any significant change in content.

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Section: Concluding Discussionmentioning

confidence: 50%

Section: Hybrids It Infrastructure and Professionsmentioning

confidence: 97%

Institutional Logics, ICT and Stability of Management Accounting

Hyvönen

Järvinen

Pellinen

et al. 2009

European Accounting Review

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“…Academics in the early stages of their careers have less power to choose an international over a domestic career. They may for various reasons be obliged to follow one type of career path over another (Carrera et al, 2008).…”

Section: Age Differencesmentioning

confidence: 99%

Self‐initiated academic expatriates: Inherent demographics and reasons to expatriate

Selmer¹,

Lauring²

2010

European Management Review

127

123

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Research on expatriate employees has to date focused mainly on organizational expatriates, so-called because they have been assigned by a parent company to a host country. Relatively little research has been conducted on self-initiated expatriate (SIE) employees. Hence, not enough is known about this type of expatriate. This paper examines the inherent demographics of SIEs. Data were collected from 428 expatriate academics from 60 countries, employed in 35 universities in five northern European countries. Results provided support for half of the propositions predicting that SIEs' reasons to expatriate differ according to age and gender. Implications of the findings are discussed.

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“…According to the World Bank, Spanish gross domestic product increased by an average of 3.7% during the period 1976–88, compared with 2.5% in the U.S. and 2.8% in the U.K. After many years of isolation, Spain's entry into the EEC in 1986 also represented a significant achievement for the Spanish democratic government. Overall, the growing liberalized economy made the Madrid Stock Market the most profitable exchange in Europe in 1985 and 1986 (Carrera et al ., ).…”

Section: The Settingmentioning

confidence: 97%

“…In a related vein, Cano‐Rodríguez () found that in the absence of litigation and reputation risk, big audit firms provide higher quality audits than non‐big auditors. A second body of work has investigated some macro aspects of Spanish auditors including gender (Carrera et al ., ), the human capital of newly registered auditors (Carrera et al ., ) and the process of promulgating the SAL and its implications for the profession (Bougen, ; Bougen and Vázquez, ). Finally, in a third body of work, García‐Benau and Humphrey (), Moizer et al .…”

mentioning

confidence: 99%

Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988

Carrera

Carmona

2013

Abacus

Self Cite

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Research on the accounting profession considers the notion of boundaries a useful, albeit wide and elusive, concept. However, recent sociological and organizational research has sharpened the concept of boundaries to enable further examination of relational processes. In this paper, we draw on this research to advance our understanding of the process of constructing boundaries in auditing. In doing so, we focus on the unique institutional conditions in Spain during the period 1850-1988. This period witnessed the overwhelming role of the State in any sphere of economic and social life. In the case of auditing, the influence of the State was augmented as the academic background became the site of influence, which resulted in educational reforms setting professional boundaries. Our findings provide some additional insights into the boundaries construction process and the dynamics of the symbolic and social boundaries contingent on the wider contexts of the audit function.

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Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988)

Cited by 13 publications

References 50 publications

Institutional Logics, ICT and Stability of Management Accounting

Institutional Logics, ICT and Stability of Management Accounting

Self‐initiated academic expatriates: Inherent demographics and reasons to expatriate

Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988

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