Regulation and governance of the professions: institutional work and the demise of 'delegated' self-regulation of the accounting profession
|Title:||Regulation and governance of the professions: institutional work and the demise of 'delegated' self-regulation of the accounting profession||Authors:||Canning, Mary; O'Dwyer, Brendan||Permanent link:||http://hdl.handle.net/10197/9730||Date:||7-Mar-2018||Online since:||2019-03-28T10:24:05Z||Abstract:||While professions are now widely viewed as primary societal institutional agents (Scott, 2008) assuming central roles in creating, disrupting and maintaining prevailing institutions (Currie, Lockett, Finn, Martin, & Waring, 2012; Lawrence & Suddaby, 2006; Lawrence, Suddaby & Leca, 2009, 2011; Suddaby & Viale, 2011), they are also often the objects of institutional change efforts, especially regarding how they are regulated. Nowhere has this change been more profound than in the accounting profession. In the last 15 years as the profession has evolved to embrace and serve globalised enterprise, it has come under increased scrutiny. This is especially evident in the steady imposition of independent oversight bodies established to supervise key aspects of its governance. This represents a major disruption to a regulatory regime that prevailed for almost a century in several western European jurisdictions (Canning & O'Dwyer, 2013; Caramanis, Dedoulis, & Leventis, 2015; Hazgui & Gendron, 2015; Malsch & Gendron, 2011; Quack & Schubler, 2017).||Type of material:||Book Chapter||Publisher:||Routledge||Copyright (published version):||2018 Routledge||Keywords:||Professions; Institutional change; Regulation; Accounting profession; Governance||Other versions:||https://www.amazon.co.uk/Professions-Professional-Service-Firms-Enterprises/dp/1138675954/||Language:||en||Status of Item:||Not peer reviewed||Is part of:||Saks, M., Muzio, D. (eds.). Professions and Professional Services Firms: Private and Public Sector Enterprises in the Global Economy||ISBN:||978-1138675957||This item is made available under a Creative Commons License:||https://creativecommons.org/licenses/by-nc-nd/3.0/ie/|
|Appears in Collections:||Business Research Collection|
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