Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms

Durocher, Sylvain; Bujaki, Merridee; Brouard, François

doi:10.1016/j.cpa.2016.02.002

Cited by 88 publications

(88 citation statements)

References 77 publications

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“…The themes which have not survived the merger are: exciting life and career, work/life balance, teamwork/people, and having an impact. This is worrisome, since these themes are of particular importance to the generation of individuals from whom current recruits are being drawn (Durocher et al., ; Ng, Schweitzer, and Lyons, ), yet they are no longer identified as central to careers in professional accounting.…”

Section: Results and Analysismentioning

confidence: 99%

“…Issues like work‐life balance and flexibility are key for Millennials (Ng et al., ), and the profession needs to adapt to these widely held values. This adaptive process is already taking place within accounting firms (Durocher et al., ) and the profession would certainly benefit from displaying these facets of professional life, which are so important for the current generation of new candidates, in their recruitment materials. All in all, the profession needs to present a strong value proposition in its relationships with members, new recruits, and the larger society to continue to prosper.…”

Section: Resultsmentioning

confidence: 99%

“…In terms of academic contribution, our paper contributes to a burgeoning research stream that examines how accounting firms and accounting associations use web communications to attract potential recruits (Durocher et al., ; Jeacle, ; Picard et al., ). We fill a gap in the literature by demonstrating how legitimacy management strategies may differ between accounting associations in a pre‐ and post‐merger context and how passive support seems to prevail in a non‐competitive post‐merger context.…”

Section: Resultsmentioning

confidence: 99%

“…Jeacle (: 1299) identifies recruitment as “one of the first stages in the professional socialization of trainee accountants” in which desirable attributes and behavioral norms are communicated. Jeacle (: 1300) signals that “[l]ike the annual report, the recruitment brochure is a potentially potent vehicle for the management of public impressions.” Maintaining a focus on recruitment, Durocher, Bujaki, and Brouard () explore the manner in which accounting firms in Canada manage their website recruitment documents to promote the accounting student experience at their firm, in order to appeal to values considered important to today's generation of accounting recruits. In contrast, Picard, Durocher, and Gendron () use a cultural study framework to examine the representations of accountants depicted by the Ordre des Comptables agréés du Québec in their promotional brochures directed at prospective members.…”

Section: Introductionmentioning

confidence: 99%

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Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada

Brouard

Bujaki

Durocher

2017

Accounting Perspectives

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As part of the unification of the Canadian accounting profession, a lot of effort has been devoted to organizational structures and systems. In these times of change, recruitment of prospective professional accountants remains an important factor for the Canadian and international development of the profession. In this paper, we explore professional accountants' recruitment by accounting associations in Ontario before (CA, CGA, CMA) and after (CPA) the merger of the three professional accounting associations. We use a legitimacy framework to make sense of the recruitment website content of each association. We find, in the post-merger period, that the CPA profession adopts a more passive approach to legitimacy management, focusing mainly on exchange aspects of legitimacy, whereas prior to the merger a wider range of legitimacy management strategies were deployed by the predecessor associations. Important implications ensuing from our study are discussed.(CPA) la fusion des trois associations comptables professionnelles. Un cadre de la l egitimit e est utilis e pour interpr eter le contenu des pages de recrutement des sites web de chaque association. Les r esultats indiquent que la profession comptable, durant la p eriode post erieure a l'unification (CPA), adopte une approche davantage passive dans la gestion de la l egitimit e, en mettant l'accent sur la l egitimit e d' echange, alors que, durant la p eriode ant erieure a la fusion, un plus grand nombre de strat egies de gestion de la l egitimit e etaient utilis ees par les associations pr ed ecesseures. Les principales retomb ees de l' etude sont analys ees.

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Section: Results and Analysismentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada

Brouard

Bujaki

Durocher

2017

Accounting Perspectives

Self Cite

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“…Perspektif finansial menunjuk kan bagaimana perusahaan bertujuan pada para pemegang saham saja, sedangkan per spektif lainnya dianggap hanya sebagai pen dongkrak untuk mendapatkan kinerja finan sial yang ingin dicapai (Annisette, Cooper, & Gendron, 2017;Houck, Speaker, Fleming, & Riley, 2012;Hopper, Lassou, & Soobaroyen, 2017;Kaplan & Norton, 1996). Keberadaan balanced scorecard hanyalah merupakan alat untuk melegitimasi pencapaian keuntungan sebesarbesarnya yang dibangun atas dasar hubungan sebab akibat pada pemicu kiner ja dan keterhubunganya dengan keuangan (Durocher, Bujaki, & Brouard, 2016;Hop per, Lassou, & Soobaroyen, 2017;Kaplan & Norton, 1996). Jika hal tersebut diterap kan secara menyeluruh di dunia ini dapat menyebabkan kerusakan alam dan hilangnya kesadaran manusia terhadap realitas sesungguhnya, yaitu keter hubungan manusia dengan Tuhan dan alam semesta (Deegan, 2017;Lehman, 2017).…”

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Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam

Nurindrasari

Triyuwono

Mulawarman

2018

jamal

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Penelitian ini mencoba untuk mengkonstruksi konsep pengukuran ki nerja yang selama ini didominasi oleh balanced scorecard. Metode yang dijadikan alat konstruksi adalah studi literatur mengenai balanced scorecard serta pembangunan konsep dari nilainilai pada gerakan duduk dan salam. Penelitian ini menunjukkan bahwa manusia sebagai penyebar kesejahteraan merupakan antitesis dari homo economicus yang terdapat pada balanced scorecard. Pembentukan konsep yang tebentuk adalah tujuan dan persepektif lebih luas dan utuh yaitu ibadah kepada Tuhan, ketentraman, dan terpenuhinya materi pada sesama, lingkungan, dan alam semesta.

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Millennials' brand legitimacy judgements amid a global crisis: A deeply rooted affair

Nkuna,

Erasmus,

Olivier

2023

J of Consumer Behaviour

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Many established clothing brands did not survive the global COVID‐19 pandemic, while some unexpectedly departed from countries such as South Africa which is a gateway for clothing imports in Africa. This raised questions about consumers' legitimacy perceptions of clothing brands, hence brands' worthiness of support during trying times. This study subsequently investigated Millennials' beliefs about clothing brands' appropriateness (pragmatic legitimacy); ethical worthiness, and potential to support self‐worth (cognitive legitimacy), arguing that this cohort, based on considerable market size and particular interest in clothing, significantly influences brands' survival in the marketplace. Uniquely integrating the Classical Delphi Technique, a focus group discussion and Means‐End‐Chain (MEC) analysis in a 3‐phase mixed method endeavour (involving N = 53; N = 10 and N = 350 participants respectively), the study identified Millennials' preferred clothing brand attributes and the related consequences associated with brands worthy of support. Using MEC's series of hierarchical value maps, findings were translated in terms of the underlying predominant values that direct Millennials' brand choices. ‘Hedonism’ and ‘security’ subsequently emerged as the predominant personal values—per Schwartz's (1994) value continuum—that drive Millennials' brand legitimacy inferences, suggesting pertinent approaches in retail to satisfy consumers' needs. Recommendations for future research include a differentiation of gender differences, and other demographic segments to facilitate market segmentation, and a follow‐up quantitative study. Implications for retail and business strategy are presented.

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Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms

Cited by 88 publications

References 77 publications

Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada

Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada

Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam

Millennials' brand legitimacy judgements amid a global crisis: A deeply rooted affair

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