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| Author: | Suddaby, R. Gendron, Y. Lam, H. |
| Title: | The organizational context of professionalism in accounting |
| Journal: | Accounting, Organizations and Society
2009 : APR/MAY, VOL. 34:3-4 p.409-427 |
| Index terms: | organizational change professional organizations accountants commitment Canada work involvement |
| Language: | eng |
| Abstract: | The paper analyses the degree to which change in the organizational context, content and location of professional work has contributed to variation in attitudes toward professional ideology and institutions. With the help of an online survey of Canadian chartered accountants it is observed that, contrary to current accusations, a majority of accounting professionals remain committed to their profession, despite profound changes in the context, content and location of their work. However, the strongest espoused deviation from core professional values and logics has occurred in traditional work contexts, and for the distinctive value of commitment to independence enforcement, the deviation is most pronounced in the elite core of the profession. Furthermore, accountants in higher ranks also tend to identify more with commercialistic values. |
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