On being a professional in a "Big Six" firm

Article Abstract:

The question of what it means to be a professional in a leading accounting firm is examined by considering the ways accounting professionals themselves use the term 'professional.' Analysis of the discursive practice of being a professional in a Big Six firm reveals that professionalism tends to be defined in terms of appropriate forms of behavior instead of 'technical' skills or accreditation to practice. The findings also indicate that behavior and social relations within the firm are regulated through informal sanctions as well as formal evaluation. Appropriate conduct may relate to such issues as how well professionals dress, who they converse with and how much leg women accountants show. The archetype of the accounting professional seems to be a white heterosexual middleclass man.

Accounting

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The effect of accounting firm size and member rank on professionalism

Article Abstract:

The interaction between the number of employees in an organization, their rank, and their level of professionalism was studied by surveying 325 accountants in 19 accounting firms. Professionalism was measured using the profession or professional identification as a key referent, the desire for autonomy when making professional judgments, the belief in self-regulation, the sense of being drawn to the profession, the belief in public service, and expertise. The results indicated that the belief in public service and experience had an inverse relationship with firm size, and that higher ranks were related to higher levels of professionalism.

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Accountants in organizational networks

Article Abstract:

The contingency nature of the field of accounting was examined with particular focus on the processes through which formal accounting techniques may be associated with broader organizational activities as companies face greater or lesser uncertainty. It was proposed that accounting as an instrument of organization control is a continuing process rather than a collection of techniques. Consequently, individuals with such processes are unlikely to exert considerable influence over these processes.

Management, Associations, institutions, etc., Associations

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