"Turf battles" or "class struggles": the internationalization of the market for expertise in the "professional society."

Article Abstract:

The theses of Perkins (1989) and Abbott (1988) on the struggles within the professional society are examined. Perkins had proposed that the world of the professionals is rendered politically impotent by its internal conflicts. Abbott, on the other hand, had portrayed the professional society as a battlefield where the victorious professionals are those who survive and effectively adapt to the changing environment. The interaction between macro-history and micro-sociology is considered. They are proposed to simultaneously complement and compete with one another, in that the professional world seems to be the driving force and the product of the Welfare State, while it is the continuous battles between 'savoirs' which are contributing to the evolution of various fields of practices.

Professional workers, Professional employees

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Commercializing the service class and economic restructuring - a response to my critics

Article Abstract:

The book 'Commercialisation of Accountancy' was criticized by Yves Dezalay and Hugh Willmott and Prem Sikka in two review essays published in Accounting, Organizations and Society. Dezalay pointed out that the evidence used in the book is not sufficient, the book's definition of social credibility in accountancy is incomplete, the association between cosmopolitans and the locals is overlooked, and a regulation theory approach is not acceptable. Meanwhile, Willmott and Sikka's critique also questioned the focus of the book on the audit departments of the Big Six firms, its failure to explore the relationship between the Big Six and power brokers, and the friction between the marxist and Weberian perspectives used in the book. All these criticisms are discussed and answered.

Capitalism

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The unbearable ambiguity of accounting

Article Abstract:

Two texts are analyzed to contrast the ideal of unambiguous accounting representations with the mode of attempted realization. It is contended that such representations cannot be ambiguous and that the pursuit of this impossible goal is nevertheless beneficial. The study seeks to analyze texts which privilege and attempt to justify their claim of being able to generate clear representations. It also aims to challenge the implication that rejection of the concept of unambiguous accounting automatically means ceasing the pursuit of this ideal. The texts examined are Tom Lee's Cash Flow Accounting (1984) and the FASB's Statement of Financial Accounting Concepts No 2, 'Qualitative Characteristics of Accounting Information.' (1980). The findings are discussed.

Ambiguity, Representation (Philosophy), Representationism

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