e-journal

The accounting profession’s influence on academe: South African evidence

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Purpose – This paper aims to examine the influence of academics who are members of the profession
on academic institutions.
Design/methodology/approach – An analytic autoethnography of the influence of accounting
academics who are members of the profession on South African universities, supported by publicly
available information, such as policy and other documents, web sites, and published material;
documentation the authors are able to gather as participants; and formal and informal interviews the
authors conduct with academic managers.
Findings – The paper finds that profession-identifying academics create and maintain rules and
structures within academe, rules and structures that suit the profession. Managers who are members
of the profession identify more closely with the profession than with their university. The analysis
reveals the mechanics of this influence, as well as the consequences.
Originality/value – The paper contributes to theory by synthesizing the creation of
profession-inspired institutions framework and the maintenance of an institutions framework into a
single framework. It also applies the theory by providing an example of a profession creating and
maintaining institutionalization in an adjacent institution. The findings have implications for
academia in cases where academic staff members are members of professional bodies, such as
engineering and law faculties. The insights highlighted here may also be of interest to Australasian,
UK and US accounting academics, because the literature contains evidence of pressures from
professional bodies there.

Keywords Case study, Institutional theory, Accounting profession, Autoethnography

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 8, 2013 pp. 1246-1278

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

Lampiran Berkas

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