Special Issue on Professionalisation of accounting and organisational change

Citation

(2008), "Special Issue on Professionalisation of accounting and organisational change", Accounting, Auditing & Accountability Journal, Vol. 21 No. 4. https://doi.org/10.1108/aaaj.2008.05921daa.003

Special Issue on Professionalisation of accounting and organisational change

Article Type: Call for Papers From: Accounting, Auditing & Acccountability Journal, Volume 21, Issue 4.

Journal of Accounting & Organizational Change

Editor: Zahirul Hoque, La Trobe University, Australia - Emerald Group Publishing

The professionalisation process may be conceptualised as a series of interactions between occupational associations and other social organisations, in relation to a particular set of conditions. The interactions involve negotiation, posturing, confrontation, conflict and conciliation; other social organisations include state agencies, accounting/professional services firms, business corporations and higher educational bodies. The professionalisation process can be disrupted or even destroyed by such interactions, depending on the conditions at hand which include the dynamics internal to the organisations involved. For example, accountancy's claim to professional status has historically been dependent on government acceptance that it operates in the public interest, and on consumers' acceptance that it is in their interest. The balance between these interests, expressed through discrete organisations, has changed over time. When, furthermore, the accounting profession is challenged by external forces such as organisational development or change, technological developments or the development of new skills, its jurisdiction may be strengthened or weakened. In essence, those organisations managing the professionalisation of accounting must be capable of balancing various interactions in order to sustain if not enhance the evolving or disintegrating accountancy professional project.

The aim of this special issue of the Journal of Accounting & Organizational Change is to promote informed debate about the professionalisation of accounting and organisational change.

We invite theoretical, empirical, practical and review papers, whether qualitative or quantitative, from scholars across disciplines on the following issues:

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  Changes in the organisational context of the accounting profession in the twentieth century; especially in the era of neo-liberal globalisation; the mediation or enactment of such changes by relevant organisations interacting with one another.

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  How accounting professional bodies respond to external pressures for change, who decides how they respond to change, and how the change process affects existing accounting and management processes.

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  Relations between national professional bodies and international accounting/professional services firms.

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  The (re)location of such firms in the emerging arena of international regulation/governance.

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  The emergence and development of the accountancy profession and changes in organisation of professional bodies in developing countries; the relationship of such bodies to other national and international bodies and international firms.

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  Professional bodies and their influence on regional management of organisational forms, e.g. in the Association of South East Asian Nations (ASEAN).Education, training and discipline of professional accountants.

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  •Internal governance of professional bodies undergoing change.

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  Comparative studies on the accounting profession and change process in organisations.

These themes are only indicative. Papers outside these themes relevant to understanding professionalisation and organisational change are welcomed. The deadline for submissions is 31 December 2008. Accepted papers will be published in 2009. Please prepare your manuscript according to JAOC guidelines. For details, visit www.emeraldinsight.com/info/journals/jaoc/jaoc.jsp All enquiries and electronic submissions of papers should be sent to Associate Professor Prem Yapa via e-mail: p.yapa@rmit.edu.au

Guest EditorsAssociate Professor Prem Yapa, School of Accounting and Law, RMIT University, Building 108, Level 15, 239 Bourke Street, Melbourne, Australia 3001.Tel: 6103 9925 1454; Fax: +61 3 9925 5741;E-mail: p.yapa@rmit.edu.au

Chris Poullaos, Associate Professor, Discipline of Accounting, Faculty of Economics & Business, H69, Codrington Street, University of Sydney, Darlington 2006, NSW.Tel: 02 9036 9056; Fax: 9351 6638E-mail: c.poullaos@econ.usyd.edu.auWeb site: www.econ.usyd.edu.au