The accounting profession's influence on academe: South African evidence

Elmar Retief Venter and Charl de Villiers

Accounting, Auditing & Accountability Journal, 2013, vol. 26, issue 8, 1246-1278

Abstract: Purpose - – This paper aims to examine the influence of academics who are members of the profession on academic institutions. Design/methodology/approach - – An analytic autoethnography of the influence of accounting academics who are members of the profession on South African universities, supported by publicly available information, such as policy and other documents, web sites, and published material; documentation the authors are able to gather as participants; and formal and informal interviews the authors conduct with academic managers. Findings - – The paper finds that profession-identifying academics create and maintain rules and structures within academe, rules and structures that suit the profession. Managers who are members of the profession identify more closely with the profession than with their university. The analysis reveals the mechanics of this influence, as well as the consequences. Originality/value - – The paper contributes to theory by synthesizing the creation of profession-inspired institutions framework and the maintenance of an institutions framework into a single framework. It also applies the theory by providing an example of a profession creating and maintaining institutionalization in an adjacent institution. The findings have implications for academia in cases where academic staff members are members of professional bodies, such as engineering and law faculties. The insights highlighted here may also be of interest to Australasian, UK and US accounting academics, because the literature contains evidence of pressures from professional bodies there.

Keywords: Case study; Institutional theory; Accounting profession; Autoethnography (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:26:y:2013:i:8:p:1246-1278

DOI: 10.1108/AAAJ-06-2012-01027

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