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

Author

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  • Elmar Retief Venter
  • Charl de Villiers

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.

Suggested Citation

  • Elmar Retief Venter & Charl de Villiers, 2013. "The accounting profession's influence on academe: South African evidence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(8), pages 1246-1278, October.
  • Handle: RePEc:eme:aaajpp:v:26:y:2013:i:8:p:1246-1278
    DOI: 10.1108/AAAJ-06-2012-01027
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    Citations

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    Cited by:

    1. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    2. Ilse Lubbe & Stephen Coetzee, 2018. "Accounting education in Africa," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 453-455, September.
    3. Negash, Minga & Lemma, Tesfaye T. & Samkin, Grant, 2019. "Factors impacting accounting research output in developing countries: An exploratory study," The British Accounting Review, Elsevier, vol. 51(2), pages 170-192.
    4. Pollock, Marchantia & Schmulian, Astrid & Coetzee, Stephen A., 2023. "Do team-based written or video explanations of course content enhance accounting students’ knowledge, communication, and teamwork skills?," Journal of Accounting Education, Elsevier, vol. 65(C).
    5. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    6. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    7. Ulrike Schmidt & Thomas Günther, 2016. "Public sector accounting research in the higher education sector: a systematic literature review," Management Review Quarterly, Springer, vol. 66(4), pages 235-265, December.

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