On the Eclipse of Professionalism in Accounting: An Essay*

Samuel, Sajay; Covaleski, Mark A.; Dirsmith, Mark W.

doi:10.1093/acprof:oso/9780199546350.003.0017

Cited by 12 publications

(13 citation statements)

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“…Several authors have documented a decline in the ethical discourse of the profession and the emergence of a new discourse that favors a view of the accountant as a global businessperson, rather than a protector of the public interest (Brint, 1996;Hanlon, 1994Hanlon, , 1996Samuel, Covaleski, & Dirsmith, 2009;Suddaby et al, 2009;Zeff, 2003).…”

Section: Rq 2: Domain Extension As Rhetorical Workmentioning

confidence: 99%

Twittering change: The institutional work of domain change in accounting expertise

Suddaby

Saxton

Gunz

2015

Accounting, Organizations and Society

120

121

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Section: Rq 2: Domain Extension As Rhetorical Workmentioning

confidence: 99%

Twittering change: The institutional work of domain change in accounting expertise

Suddaby

Saxton

Gunz

2015

Accounting, Organizations and Society

120

121

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“…Most studies on the accounting profession assert that protecting the profession’s technical and specialist knowledge and expertise is a fundamental challenge for both accountants and their professional bodies (Empson et al , 2015; Greenwood et al , 2002; Hamilton, 2013). The ability to control who becomes an accountant and to self-regulate (Clikeman et al , 2001; Federation des Experts-Comptables Europeens, 2002; Financial Reporting Council, 2003; Samuel et al , 2009) can lead to a monopoly of practice (Johnson, 1972). Members of the profession are therefore likely to perceive that they have a high social status (Walker, 1991).…”

Section: Identity and The Accounting Profession: Developing An Integrated Theoretical Frameworkmentioning

confidence: 99%

Strategising identity in the accounting profession:

Tomo

Spanó

2020

MEDAR

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Purpose This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues. Design/methodology/approach The study drew on an integrated framework drawing on Luigi Pirandello’s views about identity crises and the search for individual coherence and possible representation strategies. It used an ethnographic approach based on photo-elicitation, conversations and documentary sources to explore the identity reconstruction processes of Italian Commercialisti. Findings Several conditions caused an identity crisis among Commercialisti, including regulatory requirements, public administration demands and increasing power of IT providers. Commercialisti reacted to these circumstances by re-constructing their image through strategies designed to impress both themselves and others. Practical implications The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader and more systematic understanding of the threats to the role of accountants and suggests how they can manage complexity to create new opportunities. It also encourages accountants to focus on alternative roles as a possible new strategy that few have tried. Originality/value The paper provides a novel contribution to the understanding of identity crisis issues and related representation strategies in the accounting profession. Unlike past contributions, it made a full assessment of both the dynamics of an identity crisis and the micro-level responses to it, in a new, non-Anglo-Saxon context.

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“…As a profession, accounting assumes a responsibility to serve the public interest -it is one of the hallmarks of a profession (Elliott 1972). However, while accounting and the public interest remains a topic with a well-established and growing body of literature, the main focus has been on a macro level: the corporate arena (Briloff 1986;Fisher et al 2001;Kaidonis 2008;Ball 2009), auditing (Gendron et al 2006;Fuerman and Kraten 2009;Gunz et al 2009;Magilke et al 2009;English et al 2010;Fogarty and Rigsby 2010), and governance (Dellaportas et al 2005;Samuel et al 2009;Cohen et al 2010;Merino et al 2010).…”

Section: The Changing Role Of Accountingmentioning

confidence: 99%

Accountants as Emotional Wellbeing Counsellors in Rural Areas

Carter

Burritt

Pisaniello

2013

Australian Accounting Review

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The role of accountants in dealing with the social, emotional and stress-related problems of their clients is explored using semi-structured interviews with owner-accountants and regional development workers. Findings indicate the importance to rural communities and the related public of accountants acting as 'emotional wellbeing counsellors'; a role they are pressured to accept by their clients and community, and for which they are neither formally educated nor trained. Implications are drawn for effective counselling preparation of accounting graduates and practising accountants by educators and professional associations.

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On the Eclipse of Professionalism in Accounting: An Essay*

Cited by 12 publications

References 0 publications

Twittering change: The institutional work of domain change in accounting expertise

Twittering change: The institutional work of domain change in accounting expertise

Strategising identity in the accounting profession:

Accountants as Emotional Wellbeing Counsellors in Rural Areas

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