"Activating" and "Steering" Institutional Contradictions: A Process Model of the Formation of Certified Public Accountants' Professional Legitimacy (1918-1937)

Yan Wang, Liangding Jia and Tao Wang ()
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Yan Wang: JSNU - Jiangsu Normal University
Liangding Jia: NJU - Nanjing University
Tao Wang: EM - EMLyon Business School

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Abstract: Based on the examination and analysis of historical archives, this paper elucidates the process through which new professions emerge amidst multiple institutional contradictions, focusing specifically on the measures and actions taken by Certified Public Accountants (CPAs) to actively respond to these contradictions and establish professional legitimacy. Specifically, the study reveals how multiple contradictions against the backdrop of social transformation are reflected in the institutional field; CPAs "activate" field-level institutional contradictions and "steer" the direction of their development, thereby temporarily appeasing field contradictions, achieving the profession's positioning within the field, and enabling an initial alleviation of social contradictions. By linking profession, institution, and society, this paper provides theoretical guidance for both new and existing professions to actively cope with institutional contradictions and establish legitimacy.

Keywords: Professions; Professional Certified Public Accountants (search for similar items in EconPapers)
Date: 2025-09-23
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Published in Chinese Certified Public Accountant, 2025, 8, pp.122 - 127. ⟨10.16292/j.cnki.issn1009-6345.2025.08.019⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05571668

DOI: 10.16292/j.cnki.issn1009-6345.2025.08.019

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