Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆

Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri and Raffaele Marcello

CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 99, issue C

Abstract: Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.

Keywords: Professional body; Social closure; Legal audit; Bourdieu; Forms of capital; Habitus (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000133

DOI: 10.1016/j.cpa.2024.102714

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