... Emerald Publishing Limited Licensed re-use rights only China Gender inequality Accounting profession Jianghu Hegemonic masculinity Xi'an Jiaotong-Liverpool University Research Development Fund (RDF-25-02-053) Funding: This work was supported by Xi'an Jiaotong...

... of accounting work, characterised by long hours and frequent business trips. China's one-child policy has exacerbated this ethical burden, as they lack siblings to share this obligation. The relatively low social status of the accounting profession in China adds another layer of familial pressure, as parents...

... elites” is typically employed to describe those individuals within a profession who are responsible for establishing and enforcing the standards of professional practice (Becker, 1997 ; Freidson, 1985 , 1994). In the accounting profession, the elites are primarily drawn from the Big 4 accounting firms...

... for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its...

...Yuheng Wang; Paul D. Ahn Purpose This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World. Design/methodology/approach We...

... for promotion decisions. Accounting profession Professional identity Competencies Content analysis Job advertisements Germany 05 08 2021 29 07 2022 19 10 2022 20 10 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only...

... theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988). Findingse The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies...

... to partnership, which requires accountants to win new work for their employers and leads to overtime, as a serious problem which has permeated the accounting profession. However, there have been few studies that explore whether accountants who moved to the public service, where they have stronger job security...

... that are external). 11 04 2018 08 10 2018 10 12 2018 Helen Yee can be contacted at: helen.yee@sydney.edu.au © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Asia Accounting profession The aims of this paper are twofold. First...

... will thus translate into a more powerful position in the space. The history of the accounting profession has received much attention from critical accounting research, which has studied auditors’ largely successful attempts to obtain economic advantages and gain social status [1] . Asserting...

...Grietjie Verhoef; Grant Samkin Purpose The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research. Design/methodology/approach A multiple history approach using...

...Colleen Hayes; Kerry Jacobs Purpose The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role that gender, class, and ethnicity played in mediating women’s relations...

...Guozhen Huang; Carolyn J. Fowler; Rachel F. Baskerville Purpose The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful...

... practical implications for understanding the nature and changes associated with the accounting profession in a global context. Originality/value – This paper adds new literature on accounting which recognises the nexus of interests, practices and institutions associated with the field of accounting...

... in the professional body, by focusing a lens on the small practice and extending the “segments in movements” premise beyond the functional division of professions. © Emerald Group Publishing Limited 2015 Categorization Globalization Professional identity Hierarchy Accounting profession Small...

... or remain in flux. In these ventures, the accounting profession is brought into competition with other bodies of expertise and modes of practice. In new audit spaces, core elements of auditing, as conventionally conceived, are transmogrified as they travel. Originality/value – This analysis calls...

... accounting profession must take a leading role in developing and presenting the case for the transnational regulation of accounting, in identifying new regulations, new ways of regulating, and new compacts between regulators and other stakeholders, and in framing the debate on the transnational regulation...

... school Rankings Accounting profession Interdisciplinary research The dynamics of accounting studies are characterised, as in all disciplines, by its boundaries. The issue of boundary setting was in the past, the preserve of scholars, who had the academic freedom to decide what issues...

...Claire-France Picard; Sylvain Durocher; Yves Gendron Purpose – The purpose of this paper is to examine the relative cultural shift from professionalism to commercialism in the accounting profession, based on an analysis of the promotional brochures used by the Ordre des comptables agréés du...

... of professional labour. It constitutes the focus of this study of UK accountancy. Rihab Khalifa can be contacted at: r.khalifa@uaeu.ac.ae © Emerald Group Publishing Limited 2013 Gender Accounting profession Accounting specialisms Over the last few decades the accounting profession...