Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert

Sourcing of internal auditing: An empirical study

“…The debate over the benefits of organizing the internal audit function in-house versus the alternative of outsourcing this function to third party vendors (usually a public accounting firm) is not without partisan interests. Indeed, the debate can be seen as a jurisdictional dispute between the internal auditing and the public accounting professions over the right to control the provision of internal audit services (Rittenberg & Covaleski, 2001;Covaleski, Dirsmith, & Rittenberg, 2003). Public accounting firms have found the provision of internal audit services to be a lucrative market (Petravick, 1997;Rittenberg & Covaleski, 1999).…”

Communication apprehension and communication self‐efficacy in accounting students

“…This will position them as the elite top advisors to businesses. This view is supported by Covaleski et al (2003) who also stress the importance to the emerging accountant of knowledge management and the ability to use this to develop a holistic understanding of economic changes. There is a clearly established need to change the way in which accountants will approach their work in the future.…”

Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey

“…As a result of this process, accounting specialization is provided. Especially in a sophisticated combination of theoretical knowledge, universality in the global context of a ield of expertise, such as accounting, which incorporates analytical power and decision-making capability, ofers the advantage of socio-political growth and potential advantage in terms of potential conceptual difusion in this area [7].…”