Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/10657
Title: The role of the state and transnational accounting bodies in the development of accounting associations in developing countries
Contributor(s): Terdpaopong, Kanitsorn (author); Mihret, Dessalegn (author)
Publication Date: 2011
Handle Link: https://hdl.handle.net/1959.11/10657
Abstract: This study examines accounting professionalization processes in Ethiopia to explain ho the state, professional group action and transnational competition of professional accounting bodies influence operationalization of closure. It employs a qualitative research approach based on evidence gathered via document review and oral history approaches. Findings show that professional accounting associations in Ethiopia could not operationalize closure mainly because this strategy did not originate from the rationale for association formation. Accounting professionalization was initiated by the state rather than occupational group mobility for jurisdictional control. The state as a major employer set a trend of developing accounting professionals as government-employed experts. Thus, key professionalization moves pre and post-association formation did not benefit from the momentum that created the associations. Further, indigenous professional association's co-optation of transnational accounting associations made the former's attempt for jurisdictional control exigent because jurisdictional vacancies are de facto occupied by the latter. This study is the first to illustrate how the rationale for association formation influences the operationalization of closure. It also shows how dominant state power and transnational competition of professions influence professionalization in non-market centric economies. These aspects have been neglected in the literature as accounting professionalization has largely been examined in the context of Western societies where the market and professional group action serve as dominant organizing forces for professions and the logic of closure provides the rationale for association formation as well as guides post-formation activities.
Publication Type: Conference Publication
Conference Name: 23rd Asian-Pacific Conference on International Accounting Issues, Beijing, China, 16th -19th October, 2011
Conference Details: 23rd Asian-Pacific Conference on International Accounting Issues, Beijing, China, 16th -19th October, 2011
Source of Publication: Presented at the 23rd Asian-Pacific Conference on International Accounting Issues
Field of Research (FOR): 150102 Auditing and Accountability
150101 Accounting Theory and Standards
150104 International Accounting
Socio-Economic Outcome Codes: 900201 Administration and Business Support Services
900202 Professional, Scientific and Technical Services
HERDC Category Description: E2 Non-Refereed Scholarly Conference Publication
Other Links: http://www.rsu.ac.th/rri/files/KM/KM_Presentation54/title_5.pdf
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