The organisational context of professionalism in auditing
2011 (English)Conference paper (Other academic)
This study analyses the degree to which change in the organizational context, content and location (both of the individual within the organization and the organization within the field) of professional work in auditing has contributed to variation in attitudes toward professional ideology and institutions. Through a survey of all Chartered Accountants (CA) in Sweden (with a response rate of 41%) we observe that contrary to media accusations and anecdotal evidence from interview based research, but similar to previous survey based research, a majority of accounting professionals remain committed to their profession, despite profound changes in the context, content and location of their work. In Sweden only auditors can carry the CA designation, which makes this finding even more thought-provoking as previous survey based studies have found the strongest deviation from professional values among the core of the accounting profession. Auditors of listed companies, almost exclusively Big Four auditors, espouse a stronger commitment to the profession than other auditors. Within the Big Four firms there are however considerable variation.
Place, publisher, year, edition, pages
IdentifiersURN: urn:nbn:se:uu:diva-156173OAI: oai:DiVA.org:uu-156173DiVA: diva2:430964
Critical Perspectives on Accounting, Clearwater, Florida, USA, 10-12 July, 2011