This study analyses the degree to which change in the organizational context, content and
location (both of the individual within the organization and the organization within the field) …

Recent years have seen an upsurge in published research concerned with the daily conduct
of accounting professionals in Big Five firms. However, in general, these studies have given …

This research explores the relationship between work context and professional ethics.
Specifically, we analyze through an online survey of professional accountants the degree to …

Research into the tension between professionalism and commercialism in the accounting
profession is inconclusive and warrants greater attention. How to conceptualize and …

This paper analyses certain of the accountancy profession's responses to the expectations
gap using taxonomic and class analysis-based professionalism theories. The analysis …

Reviews the history of the early development of the accountancyprofession in the UK and
the USA and describes the organization ofprofessional accountancy bodies in both …

We study how mid-tier accounting firms deal with changes in their institutional environment
that resulted in a shift in emphasis from the trustee logic to the commercial logic. We find that …

This review paper argues that the institutions and sites of professionalization projects and
regulatory processes matter. The institutions and locations where regulation takes place …

This study examines attitudes about professionalism in accounting shortly before the
debacles of Enron and Andersen. Interviews with experienced Canadian chartered …

The existence of management accounting as an unproblematic occupational label is often
taken for granted. Prompted by contemporary discussions concerning radical changes in …