Evaluating the profession and professionalism of business managers: control embedded in character

Professionalizing the assurance of sustainability reports: the auditors’ perspective

“…These norms and principles are generally developed by recognized professional organizations to promote the expertise, services and interests of their members. Professional codes convey an ideal of service, public interest and responsibility associated with activities that are expected to transcend commercial interests and to promote the common good of society (Gorman, 2014;Moroney et al, 2012;Senapaty and Bhuyan, 2014;Suddaby et al, 2009). From this optimistic perspective, professional codes and standards contribute, in a more or less convincing fashion, to the institutionalization and legitimization of professional activities by defining the appropriate practice in different situations (George, 2013;O'Dwyer et al, 2011).…”

“…Professionalism focuses on the skills and behavioral aspects required to effectively and responsibly complete specific activities, whereas the concepts of professional and professionalization focus on the formal and institutional aspects in which a profession is embedded, including status, formal qualifications, codes of conduct, membership of a professional association and social recognition (e.g. Andreassen et al , 2014; Evetts, 2014; Filliettaz, 2014; Gacoń, 2013; Öberg and Bringselius, 2015; Senapaty and Bhuyan, 2014). These distinctions are important for the emergence of new occupations in search of legitimacy and whose professionalization and professionalism are not well-established.…”

“…These norms and principles are generally developed by recognized professional organizations to promote the expertise, services and interests of their members. Professional codes convey an ideal of service, public interest and responsibility associated with activities that are expected to transcend commercial interests and to promote the common good of society (Gorman, 2014; Moroney et al , 2012; Senapaty and Bhuyan, 2014; Suddaby et al , 2009).…”

“…From this optimistic perspective, professional codes and standards contribute, in a more or less convincing fashion, to the institutionalization and legitimization of professional activities by defining the appropriate practice in different situations (George, 2013; O’Dwyer et al , 2011). They also promote a rationale of self-regulation through the definition of governance norms and rules to prevent deviant behavior (Cooper and Robson, 2006; Heras-Saizarbitoria et al , 2013; Öberg and Bringselius, 2015), although the credibility of this self-regulation has been seriously eroded by scandals that have shaken the trust in certain professions, as in the case of Enron and Arthur Andersen (Kouakou et al , 2013; Senapaty and Bhuyan, 2014).…”

“…Third, the development of professionalism and professionalization implies the integration of a body of knowledge and personal skills to ensure the proper execution of specific activities (Filliettaz, 2014; Lee, 1995; Montagna, 1968). This knowledge can be acquired through specific training, educational credentials or professional experience sanctioned by a professional body (Senapaty and Bhuyan, 2014). Some professions, such as those of physicians, accountants and lawyers, are based on extensive and specialized knowledge requiring years of study and publicly recognized degrees.…”