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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Australias divided accounting profession: The 1969 merger attempt and its legacy
ترجمه فارسی عنوان مقاله:
حرفه ای حسابداری استرالیا: تلاش ادغام 1969 و میراث آن
منبع:
ScienceDirect- Elsevier- The British Accounting Review, 53 (2021) 100975: doi:10:1016/j:bar:2021:100975
نویسنده:
Jasvinder Sidhu
چکیده انگلیسی:
The Australian accounting environment is dominated by two competing brands e Chartered Accountant (CA) and Certified Practising Accountant (CPA) e which signal that the
profession has been unable to achieve full unification. Focussed on 1969, this dual theoryinformed, in-depth study examines the first of four unsuccessful attempts to merge the
two professional accounting associations from which the two brands originate: The
Australian Society of Accountants (the Society) and The Institute of Chartered Accountants
in Australia (the Institute). Primary data from public archives and oral history interviews,
combined with secondary sources, are drawn upon to explain the failure of this proposed
merger and to consider its legacy. The complementary theoretical perspectives of
“boundary-work” and “institutional work” are applied. Amidst other challenges, corporate
collapses during the 1960s precipitated a legitimacy crisis for the profession and raised the
prospect of there being sufficient commonality of purpose to enable a merger. While there
was overwhelming support from Society members, the merger proposal was defeated by a
comprehensive “no” vote from Institute members. This pattern of voting was repeated in
three subsequent merger attempts, leading to the persistence of the curious binary
structure of the Australian accounting profession and associated ongoing differences and
tensions.
keywords: حرفه حسابداری استرالیا | انجمن حسابداران استرالیا | موسسه حسابداران منشور | استرالیا | ادغام انجمن حرفه ای | مرز کار | کار نهادی | Australian accounting profession | Australian Society of Accountants | Institute of Chartered Accountants | Australia | Professional association mergers | Boundary-work | Institutional work
قیمت: رایگان
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