...Claire-France Picard; Cynthia Courtois; Sylvain Durocher; Angélique Malo Purpose This paper examines how rank-and-file practitioners react to and negotiate uniformized professional standards imposed by the elites of their profession in order to embody their professional ideal. Design...

... that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger...

.... Findings Mid-tier auditors appear to be as commercially orientated as their Big Four counterparts, expressing the logics of professionalism and commercialism as highly complementary. In response to competitive pressures and the difficulty of replicating the multi-disciplinary practice business model...

... of the rise of professionalism in the Victorian Age. Design/methodology/approach The paper reports data describing 135 accountant and 361 lawyer bankruptcies declared between 1855 and 1904. It uses theories of the rise of professionalism, signals of movement to occupational ascendancy, and social...

... Magazine) from 1911 to 1999, and this reading is framed in light of a number of macro‐level and meso‐level (contextual) changes. It is found that character‐based ethical discourses continue to pervade this professional field, though not without important changes which themselves need to be explained...

...William E. Shafer; L. Jane Park; Woody M. Liao This study examines the relationships among professionalism, organizational‐ professional conflict and various work outcomes for a sample of Certified Management Accountants. We assessed professionalism using Hall’s Professionalism Scale, and tested...

... not typically appear in professional archives in the UK. To the extent that the UQ data are understated, the study underreports their achievements in the USA. The research design is a mixture of description and interpretation, and the method is archival. Aggregate data are combined with biographical details...

... to expand the scope of services of the profession and may result in a significant threat to the accounting profession’s claims to professional status. Another essential difference between the care and rights approaches centres on the concepts of autonomy and independence. The developmental hierarchy...

... of the colonization and its potential to bring closure to the knowledge production process. As such, the results are consistent with previous studies by Lee (1995) and Williams and Rodgers (1995), and improve our understanding of the history of the professionalization of accounting research. © MCB UP Limited 1997...

... in hospitals. Argues that fundholding is presented as an opportunity for GPs to engage in a “turf battle” with the hospital consultants without this battle becoming publicly visible. Fundholding as an accounting‐based intervention masked the nature of the professional challenge which GPs launched against...