The marketization of accountancy

Picard, Claire-France

doi:10.1016/j.cpa.2015.07.001

Cited by 33 publications

(18 citation statements)

References 55 publications

(63 reference statements)

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“…It has been demonstrated that the field of accountancy has been subjected to a process of marketization in the last few decades (Picard, ). Marketing experts play an important role, not least in terms of designing ways—such as web communications—to attract human resources into professional firms (Picard, Durocher, and Gendron, ) and into the profession.…”

Section: Resultsmentioning

confidence: 99%

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: Resultsmentioning

confidence: 99%

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

Brouard

Bujaki

Durocher

2017

Accounting Perspectives

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“…The literature has to some extent captured this development, which it refers to as commercialization of the audit industry. Terms like "profitability," "efficiency," "market strategy," "customer driver," "firmalization," "business process,""financialization" and "marketization" (e.g., Sharma and Sidhu, 2001;Citron, 2003;Clow et al, 2009;Sweeney and McGarry, 2011;Alvehus and Spicer, 2012;Broberg et al, 2013;Broberg, 2013;Picard, 2016) are some of the labels used to describe audit firms' development of a commercial orientation. Most studies that discuss this change have explored the impact of this commercial orientation on a number of outcomes, such as financial gain orientation and the efficiency of auditors and audit firms (e. g., Chesser et al, 1994;Sharma and Sidhu, 2001).…”

Section: Introductionmentioning

confidence: 99%

Auditors’ professional and organizational identities and commercialization in audit firms

Broberg

Umans

Skog³

et al. 2018

AAAJ

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Purpose: This paper seeks to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, our study directs its attention toward the potential driver of commercialization, which we argue to be the identities of the auditors. Design/methodology/approach: The paper is based on 374 responses to a survey distributed to 3588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings: The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, our study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of "organizational professionalism." The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value: The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

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“…e.g. Picard, 2016;Stenger et al, 2017). However, the profession itself considers it a profession as do researchers (see e.g.…”

Section: The Audit Professionmentioning

confidence: 99%

The influence of clients on the social identities within the audit profession

Sylvander

2020

Linköping Studies in Arts and Sciences

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The marketization of accountancy

Cited by 33 publications

References 55 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

Auditors’ professional and organizational identities and commercialization in audit firms

The influence of clients on the social identities within the audit profession

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