... 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...

... Canada) to implement greater oversight of the accounting profession (CICA, 2003). As the CICA’s president and CEO, David W. Smith (2002 , p. 53), said at the time: Nothing is more important than the trust and integrity the public places in our profession […]. We can never afford to take...

... 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...

... ; Carnegie and Napier, 2010 ; Richardson et al., 2015). Most of these studies analyze different media to uncover which stereotypes associated with accountants are widespread among people outside the accounting profession. Accountants are characterized as analytical thinkers and number crunchers...

... 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...

.... The argument from Puxty et al. (1987) is that the form of the accounting profession is a function of the histories and specific constellation of forces emanating from the state, market and community. Three of the five papers in the Special Issue cited the Puxty et al. (1987) framework...

... of power and auditors saw an opportunity to gain status and initiated a claim based on their knowledge. Accounting profession Standard setting Committee on Accounting Procedure Knowledge mandates Regulatory space The history of the accounting profession has received much attention...

...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. As we have previously pointed out, the small practitioner’s world is still largely a terra incognita for research on the accountancy profession...

... 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...

... Guthrie can be contacted at: james.guthrie@mq.edu.au © Emerald Group Publishing Limited 2014 Publishing Accounting research Education and academics Business school Rankings Accounting profession Interdisciplinary research The dynamics of accounting studies are characterised...

...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...

... and universities tend to treat curricula and assessment differently: the accounting profession tends to follow a narrow rules-based compliance philosophy (West, 2003), whereas universities generally espouse a broader principles-based approach. Given these differences, academics do not always take kindly...

... constitution of the profession. It does so with reference to an original mix of qualitative and quantitative data. 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...