Secret professional deviance: the case of the independence rule

Claire-France Picard, Cynthia Courtois, Sylvain Durocher and Angélique Malo

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 2, 617-642

Abstract: Purpose - This paper examines how rank-and-file practitioners react to and negotiate uniformized professional standards imposed by the elites of their profession in order to embody their professional ideal. Design/methodology/approach - We explore this topic through the specific case of the Canadian independence rule. We mobilize Freidson’s and Becker’s conceptual tools to make sense of our data, generated through 55 interviews with rank-and-file practitioners. Findings - We found that most rank-and-file practitioners override the (spirit of the) independence rule and engage in a process of secret deviance to pursue their professional ideal of accompanying their client in their business. Specifically, our analysis underlines how they find pleasure in fulfilling their professional ideal, seek to protect the secrecy that allows them to pursue this ideal while avoiding sanctions, and convince themselves of the morality of breaking the (spirit of the) rule in order to embody their conception of professionalism. Research limitations/implications - Our analysis expands fieldwork on rank-and-file practitioners by offering an analysis of struggles they experienced in their daily practice and by bringing to light their path to secret “professional” deviance. Practical implications - Our study points to the necessity for better consideration of the realities of professional segments when developing rules or standards. Originality/value - Our study develops a distinctive conceptual construct – the professionalism conception gap – to explain how secret “professional” deviance can unfold within a profession. This construct could be mobilized to further understand the divergences that can exist within broader professional spheres.

Keywords: Accounting profession; Independence rule; Professional elites; Professionalism; Secret deviance; Rank-and-file practitioners (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-10-2022-6091

DOI: 10.1108/AAAJ-10-2022-6091

Access Statistics for this article

Accounting, Auditing & Accountability Journal is currently edited by Prof James Guthrie and Prof Lee Parker

More articles in Accounting, Auditing & Accountability Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().