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| Tekijä: | Ramirez, C. |
| Otsikko: | Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK |
| Lehti: | Accounting, Organizations and Society
2009 : APR/MAY, VOL. 34:3-4 p.381-408 |
| Asiasana: | professions accounting professional organizations United Kingdom small business |
| Kieli: | eng |
| Tiivistelmä: | The article analyses how professional organisations govern the various categories that have emerged in the professional body throughout its history. The attempt by the Institute of Chartered Accountants in England and Wales to give an institutional existence to the category of 'the small practitioner' is examined to this end. The plasticity and the polysemic nature of the notion of smallness offers a particular opportunity to show how physical, geographical and moral dimensions have been integrated into evolving organisational arrangements and discourses aimed at legitimising the professional order. The paper contends that the definition of what small practitioners are, and how they should be dealt with, can only be understood as part of the broader issue of governance of the acocuntancy community and the nature of the professional body. |
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