e-journal

Transnationalism and the transforming roles of professional accountancy bodies

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Purpose – The accounting regulation literature has recently devoted a significant degree of attention
to delineating the roles of accounting firms as key professional actors in the transnational policy arena.
Such a heightened level of scholarly engagement with firms seems to have shifted the focus away from
the roles of the national professional institutes. The purpose of this paper is to demonstrate
the importance of not losing sight of the national professional bodies as important players on the
transnational governance scene.
Design/methodology/approach – The accounting regulation literature has recently devoted a
significant degree of attention to delineating the roles of accounting firms as key professional actors
in the transnational policy arena. Such a heightened level of scholarly engagement with firms seems
to have shifted the focus away from the roles of the national professional institutes. The aim with this
paper is to demonstrate the importance of not losing sight of the national professional bodies as
important players on the transnational governance scene.
Findings – The paper provides empirical illustrations and discussion of the transforming agendas
and strategies of influence pursued by various national professional bodies as they attempt to reinvent
themselves to face up to the challenges of the changing regulatory landscape. Specifically, the paper
analyses a range of activities where such bodies are seen to be competing with each other as well
as partaking in a variety of collaborative initiatives in their quest to gain/maintain the status of
a global/regional professional thought leader.
Practical implications – The paper is designed to encourage renewed academic debate on the
roles and strategies of national professional institutes and highlight opportunities and venues for
future research. The paper is also suggestive of the need to refine conceptual perspectives on
professionalization processes operational in transnational settings.
Originality/value – The accounting literature is lacking in terms of contemporary study of national
professional bodies as active institutions with global ambition and strategies of influence. This paper
addresses such a shortcoming by analysing the strategic intent and actions of a range of such bodies
(revealing, in the process, a quite fascinating complex of activity, competition and cooperation) and
calling for a renewed focus on national professional bodies as a way of enhancing contemporary
understanding of the workings of the “global accounting profession”.

Keywords Accounting, Auditing, Public interest, Global strategy, Transnational regulation,National professional bodies

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 903-932

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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