Dynamic capabilities and legitimacy in professional associations: impact on member competitiveness in the auditing field

María A. Agustí-Pérez, Manuel Orta Perez and Laura Oliva

Meditari Accountancy Research, 2025, vol. 33, issue 7, 492-512

Abstract: PurposeThe purpose of this study is to examine the role of professional associations in enhancing the competitiveness of their members, particularly within the audit industry. Specifically, this study investigates how dynamic capabilities embedded within professional associations influence managerial legitimacy and, subsequently, improve member performance.Design/methodology/approachThis study uses legitimacy theory and the dynamic capabilities framework to explore how professional associations adapt to changing environmental conditions. A partial least squares structural equation modelling approach is used to assess the relationships between associations’ adaptability, managerial legitimacy and members’ strategic decision-making.FindingsThe findings of this study reveal that professional associations can effectively leverage dynamic capabilities to strengthen managerial legitimacy, thereby fostering enhanced competitiveness and performance among their members.Originality/valueThis research provides novel insights into the largely unexplored role of auditing associations and how they can use strategic mechanisms, particularly dynamic capabilities, to maintain legitimacy and enhance member performance in competitive environments.

Keywords: Dynamic capabilities; Legitimacy; Professional associations; Auditing; Competitiveness; PLS-SEM (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2025-2950

DOI: 10.1108/MEDAR-03-2025-2950

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