Identity, appropriateness and the construction of regulatory space: the formation of the Public Accountant's Council of Ontario

MacDonald, Laura D.; Richardson, Alan J.

doi:10.1016/s0361-3682(03)00048-5

Cited by 57 publications

(75 citation statements)

References 29 publications

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“…2. 2010 111 place in institutional and social contexts where allocations of power are affected by cultural, political and market forces (Young, 1994;MacDonald and Richardson, 2004). The regulator, in order to survive and maintain her/his position, must establish and preserve legitimacy in the eyes of the constituents 6 (Watts and Zimmerman, 1986;Young, 2003;Masocha and Weetman, 2007).…”

Section: Prior Researchmentioning

confidence: 99%

“…Thus respondents would tend to lobby for accounting methods that further their self-interest, e.g. reducing the cost or increasing the benefits of regulations (Walker and Robinson, 1993;Young, 1994;MacDonald and Richardson, 2004).…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…There is a widespread recognition that lobbying in the form of submission letters provides respondents with a means of influence and persuasion (Sutton, 1984;Booth and Cocks, 1990;Young, 1994Young, , 2003MacDonald and Richardson, 2004). Comment letters submitted in response to exposure drafts or discussion papers on proposed accounting standards frequently exhibit complexity and richness in their content and a number of researchers have conducted comprehensive analyses of them (e.g.…”

Section: Introductionmentioning

confidence: 99%

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Setting UK standards on the concept of control: An analysis of lobbying behaviour

Stenka

Taylor

2010

Accounting and Business Research

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The present study aims to contribute to an understanding of the complexity of lobbying activities within the accounting standard-setting process in the UK. The paper reports detailed content analysis of submission letters to four related exposure drafts. These preceded two accounting standards that set out the concept of control used to determine the scope of consolidation in the UK, except for reporting under international standards. Regulation on the concept of control provides rich patterns of lobbying behaviour due to its controversial nature and its significance to financial reporting. Our examination is conducted by dividing lobbyists into two categories, corporate and non-corporate, which are hypothesised (and demonstrated) to lobby differently. In order to test the significance of these differences we apply ANOVA techniques and univariate regression analysis. Corporate respondents are found to devote more attention to issues of specific applicability of the concept of control, whereas non-corporate respondents tend to devote more attention to issues of general applicability of this concept. A strong association between the issues raised by corporate respondents and their line of business is revealed. Both categories of lobbyists are found to advance conceptually-based arguments more often than economic consequences-based or combined arguments. However, when economic consequences-based arguments are used, they come exclusively from the corporate category of respondents.

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Section: Prior Researchmentioning

confidence: 99%

Section: Hypotheses Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Setting UK standards on the concept of control: An analysis of lobbying behaviour

Stenka

Taylor

2010

Accounting and Business Research

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“…Ainsi, plus récemment, MacDonald et Richardson (2004) ont mobilisé la logique de conformité à la compréhension des processus de régulation des pratiques de comptabilité publique au Canada.…”

Section: Cadre Théorique : La Logique De Conformitéunclassified

“…Selon eux, cette logique est censée régir l'activité des personnels soignants à l'hôpital, et s'oppose à la logique conséquentialiste sous-tendant la sphère gestionnaire. La logique de conformité a été mobilisée pour l'étude des changements dans les organisations publiques (Brunsson et Olsen, 1993 ;MacDonald et Richardson, 2004). Dans le cas étudié, nous montrons que cette logique peut s'étendre au comportement des médecins vis-à-vis des dispositifs de gestion eux-mêmes, dans le cadre de leur activité de pilotage du pôle.…”

Section: Introductionunclassified

Le déploiement d’outils financiers dans le cadre de la réforme du système de soins : quand les acteurs les utilisent parce que c’est ce qu’il convient de faire

Bonnier

Flachère

Saulpic

2014

P.M.P.

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Vol 31/4 | 2014Les politiques du chiffre, entre "managérialisation" du politique et politisation du managementLe déploiement d'outils financiers dans le cadre de la réforme du système de soins : quand les acteurs les utilisent parce que c'est ce qu'il convient de faire RésuméLes hôpitaux publics en France ont récemment été le théâtre de nombreuses réformes conduisant à conférer, dans le pilotage des établissements, une place plus importante à la dimension économique et inancière de la performance et aux outils et indicateurs qui leur sont associés. Plusieurs recherches menées dans d'autres contextes nationaux sur le déploiement de systèmes inanciers de mesure de la performance ont mis en évidence des comportements de rejet ou d'appropriation des nouveaux outils et indicateurs par les acteurs dans les établisse-ments, dans un souci délibéré de protection de leurs activités ou de leurs intérêts. Les études empiriques dans le contexte français montrent une grande variété dans la mise en oeuvre locale de systèmes de mesure conçus de façon centralisée au niveau national. À partir d'une étude de cas, nous proposons d'apporter une contribution à la documentation des pratiques dans le contexte français et à la compréhension de la façon dont les professionnels médicaux réagissent à l'introduction de nouveaux outils de mesure des performances. Nous proposons que les acteurs utilisent ces outils non parce qu'ils seraient utiles et eicaces, ou qu'ils seraient susceptibles de servir leurs intérêts, mais parce que les mettre en oeuvre est ce qu'il convient de faire, suivant en cela une logique de conformité (March et Olsen, 1976, 2004. Nos analyses peuvent conduire à adapter la façon dont les outils de gestion sont déployés dans les hôpi-taux. AbstractThe implementation of financial tools in the context of healthcare reform: when organisational members use tools because that is the proper thing to do. Numerous reforms have recently been implemented in French public hospitals. They notably have placed more emphasis on hospitals' economic and inancial performance dimensions and the associated performance measurement tools and metrics. Research conducted in various national contexts on the implementation of inancial performance systems in healthcare organizations have emphasized how actors have either rejected the new systems, or appropriated the new metrics and tools to deliberately protect their interests and activities.In the French context, empirical studies have indicated that performance measurement systems designed centrally at the national level have actually been implemented in a variety of ways in the adopting hospitals. Based on a case study, we aim at further documenting practices in the French context and at developing our understanding of the ways by which medical professionals react to the introduction of new performance measurement tools. We argue that actors do not use these devices because they are useful and eicient, or because implementing them would meet their interests. Actors would rather seem to use th...

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The Accountancy Profession

Anderson‐Gough

2015

Wiley Encyclopedia of Management

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This article explores the contextual factors that we need to explore if we are to understand the nature of the accountancy profession at any particular time, in any particular place. It draws on historical sources and sociological framings and is set within an understanding of the profession as a powerful institution. The author provides general information on the nature of professionalism and supplements this with more detailed information about the UK situation. Professionalization is presented as a constantly active process which requires that the constituent members of the profession manage their legitimacy in terms of commerciality, public interest, competence, ethics, and their relation to the State. Although the large international firms embody the contemporary corporate ideals and structures of other corporate entities it is noted that certain aspects of professionalism relating to education and relationships with academia remain influenced by the historical origins of the profession.

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Identity, appropriateness and the construction of regulatory space: the formation of the Public Accountant's Council of Ontario

Cited by 57 publications

References 29 publications

Setting UK standards on the concept of control: An analysis of lobbying behaviour

Setting UK standards on the concept of control: An analysis of lobbying behaviour

Le déploiement d’outils financiers dans le cadre de la réforme du système de soins : quand les acteurs les utilisent parce que c’est ce qu’il convient de faire

The Accountancy Profession

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