Professionalization in Asia – whence and whither

Abstract

Purpose The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal (AAAJ); and second, more generally to review research on this topic post-1999. Design/methodology/approach The paper starts with a discussion of the research articles of the Special Issue. It then identifies research that has cited papers in the Special Issue and which focusses on professionalization in Asia to identify relevant subsequent research. In addition, a literature search is conducted to locate post-1999 work that has not cited papers from the Special Issue but has investigated the same topic area. Analyzing both sets of work enables an integrated review of the field and aids the identification of future research opportunities. The study covers published research articles and books on professionalization projects in Asia from 1999 to 2018. In this paper, reference to Asia focusses on East Asia (including countries such as China and Japan), South Asia (including countries such as Bangladesh, India and Sri Lanka), and South East Asia (including countries such as Brunei, Cambodia, Indonesia, Malaysia, the Philippines and Vietnam). Given the elapsed time of near 20 years, there has been sufficient time for research to be published. Therefore, the review focusses on published output only and does not discuss unpublished theses, conference proceedings nor working papers. Findings First, the Special Issue of AAAJ in 1999 generally adopted a critical lens and studied professionalization as projects of market closure and collective mobility. The corporatist framework of Puxty et al. (1987) provided a useful framing to analyze the influence of states, markets and communities on professionalization. Second, the Special Issue has helped to spur interest in understanding professionalization in the region. Post-1999, there are studies of countries not covered in the Special Issue. Third, the themes identified in the Special Issue continue to be relevant and are examined in post-1999 work: the active role of the state, the legacies of colonization, the activities of transnational accounting bodies; and to a lesser degree, the influence of transnational accounting firms. Finally, future research could usefully focus on: the distinctive and more expansive role of Asian state agencies; the conduct of deeper comparative research; the role of accounting firms in the region; and the impact of transnational agencies such as the International Federation of Accountants and the World Bank. Research limitations/implications There are three limitations. First, the review of literature omits unpublished research such as PhD theses and working papers. Second, it focusses only on research published in English. As a result, some work may be excluded. Third, it assesses the contribution of a single issue (i.e. the 1999 AAAJ Special Issue) and does not discuss work that preceded 1999. Originality/value This paper is aimed at assessing the impact of the 1999 Special Issue but also presents a wide-ranging analytical review of published research on accounting professionalization in Asia since 1999. The paper identifies several areas for future research and proposes a modified model of state-market-community-profession relations. In particular, the paper emphasizes the large and distinctive roles of Asian state agencies and the activities of transnational actors (both those within the profession as well as those that are external).

The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession

“…This paper's exploration of the nature of the relationship between the CICPA and the Communist Party of China is something that has not been considered in great depth in the extant accounting literature. However, the day-to-day impact of such a relationship on Chinese professional accounting development is in need of more future research, especially with respect to whether the CICPA's support for indigenous accounting firms and its need to balance a delicate relationship with the Communist Party is stimulating the development of distinctive conceptions of accounting professionalism in China (see also Chua et al 2019). Additionally, future research can examine the implications of China's ongoing political reforms for the overall positioning of the CICPA vis-à-vis other state actors.…”

Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021

“…By excluding studies published in languages other than English, the present literature review is hence limited in terms of its scope (see, e.g. Chua et al (2019) for a similar limitation in their review of accounting professionalisation in Asia). Moreover, further limitation may also arise from researchers having to confine themselves to what English-language journals are interested in.…”

AAAJ, thematic special issues and research innovation: revisiting the next decade

“…A distinct critique of theorisation of public sector accounting research is another feature of this study. Chua et al (2019) in their contribution entitled "Professionalization in Asiawhence and whither" focus on East Asia, South Asia and South-East Asia. The authors indicate that the Poullaos (1999) special issue articles generally adopted a critical perspective and examined accounting professionalisation projects as being largely concerned with market closure and related collective mobility, thereby tending to reflect the Anglo-American model of the profession.…”

“…Chua et al (2019Chua et al ( , p. 2253) also point out that the themes identified in the special issue of 1999 "continue to be relevant and are examined in post-1999 work: the active role of the state, the legacies of colonization, the activities of transnational accounting bodies; and to a lesser degree, the influence of transnational accounting firms". The authors identify several future research areas, such as a stronger focus on comparative analysis, and also propose a modified model of state-market-community-profession relations "in investigating arguments that Asia is characterised by distinct and different configurations of capitalisms, states and communities that co-constitute professions in specific ways" (Chua et al, 2019(Chua et al, , p. 2275; also see Sidhu and West, 2014 on the caste system in India). Overall, their contribution places an emphasis on the roles of Asian state agencies and the activities of transnational bodies in the region.…”

“…Overall, their contribution places an emphasis on the roles of Asian state agencies and the activities of transnational bodies in the region. In concluding, Chua et al (2019Chua et al ( , p. 2275) point to the "ongoing fruitfulness of studying professionalization in Asia, a terrain that is not only economically material but a diverse empirical place that enables theoretical innovation". Dumay and Guthrie (2019) in their contribution entitled "Reflections on interdisciplinary critical intellectual capital accounting research: Multidisciplinary propositions for a new future" explore the impact of the contributions published in the 2001 special issue, which helped to build IC's foundations.…”