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An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.ORCID iD: 0000-0002-2719-8497
Handelshögskolan vid Örebro universitet.
Stockholms universitet.
2013 (English)In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, no 2, 1-20 p.Article in journal (Refereed) Published
Abstract [en]

Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism-commercialism tension: these are the respective emphases on independence enforcement and client commitment.

Place, publisher, year, edition, pages
2013. Vol. 25, no 2, 1-20 p.
Keyword [en]
Commercialism, Professionalism, Accounting profession, Auditing, Construct validation, Structural equation modeling
National Category
Business Administration
Research subject
Business Studies
URN: urn:nbn:se:uu:diva-201510DOI: 10.2308/bria-50511OAI: oai:DiVA.org:uu-201510DiVA: diva2:627737
Available from: 2013-06-12 Created: 2013-06-12 Last updated: 2013-11-11

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