Institutional logics, blended and suspended [PDF]
This paper examines how a new institution, a code of conduct, arises and develops over time. It shows how the process of debate airs competing logics, questions and fails to question assumptions taken for granted, and yet achieves a large degree of ...
Nordberg, Donald
core
(Dis)obeying the law: corporate tax morale in developing countries
Abstract Ensuring high tax compliance is one of the key objectives of every tax system. Yet, while tax non‐compliance is known to be significant among small and medium‐sized enterprises (SMEs), the motivations underlying it remain surprisingly underexplored, particularly in the context of developing countries.
RITA DE LA FERIA, TU ANH TRAN
wiley +1 more source
Contestation over a Profession's Memory: The UK Pharmacy Profession, 1880–1905
Abstract We draw on the historical case of the UK pharmacy industry from 1880–1905 to examine how, in the face of a competitive threat to their survival, lower status professionals seek to reinvigorate the memory of their role in providing community service in the public interest.
Graeme Currie, Andrew Wild, Andy Lockett
wiley +1 more source
Une approche de la théorie institutionnelle à la réglementation de l'audit légale et statutaire [PDF]
En tant que cadre d'analyse, la théorie institutionnelle a été utilisée pour expliquer les différentes manières que les organisations développent et évoluent à travers le temps, en réponse à différents types de pressions institutionnelles.
C. Richard Baker +2 more
core
‘Real business’? : gendered identities in accounting and management academia [PDF]
This paper explores the gendered identities of women academics in accounting and management academia. Drawing upon autoethnographical detail, we reflect upon the complexities of identities as they are constructed, developed, experienced and understood ...
Haynes, K., Fearful, A.
core
‘Unbecoming’ a Professional: The Role of Memory during Field Transitions in Japan and the USA
Abstract Existing scholarship documents how, in becoming a professional, such as a partner in a professional services firm (PSF), one's habitus comes into alignment with field expectations. Less understood, however, is what happens to habitus and, relatedly, to professionals' accumulated cultural, social, and economic capitals, as individuals ‘unbecome’
Ricardo Azambuja +4 more
wiley +1 more source
Ethical perspectives of certified public accountants and the cannabis industry. [PDF]
Owens-Ott GS, Snyder J, Ott R.
europepmc +1 more source
Performing Micro‐Role Transitions in Open Strategy
Abstract Open strategy (OS) requires contributors with a variety of functional backgrounds to episodically perform a strategy role in addition to their functional responsibilities. These actors engage in micro‐role transitions as they temporarily shift from one role to another.
Anna Plotnikova +2 more
wiley +1 more source
Know Your Lanes: Unpacking Theoretical Plurality Across Studies of Professions
Abstract Professions continue to be central to understanding organizing in the 21st century. The literature on professions is segmented into theoretical conversations that offer different conceptualizations of professions and theoretical concerns. Through an analysis of the literature, we unpack four lanes – teleological, institutional, ecological, and
Ruthanne Huising, Pauli Pakarinen
wiley +1 more source
Twenty-first-century competencies and capabilities for financial accounting students
Background: The financial accounting profession faces several challenges in the 21st century. Research is needed to prepare financial accountants for these challenges. Aim: This study aimed to determine which 21st-century competencies were essential for
Elette van den Berg, Sebastiaan Rothmann
doaj +1 more source

