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Blurred roles and elusive boundaries

Author

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  • Mouna Hazgui
  • Yves Gendron

Abstract

Purpose - – The purpose of this paper is to extend research on contemporary forms of oversight surrounding professional work in an era characterized by increased skepticism regarding professional claims and the rise of independent regulatory authorities. The authors investigate the interplay between key actors as well as the shifting role boundaries in a distinct regulatory space, following the introduction of a new public oversight framework. Design/methodology/approach - – The analysis draws on the notions of regulatory space and boundary work to better understand the development of independent audit oversight in France. The authors adopted an interpretive approach to conduct a longitudinal case study based on 33 interviews and documentary data produced from 2003 to 2012. Findings - – The study provides a narrative of the boundary work carried out by the French audit profession as it tried to reinvent its role in the new regulatory order. In the case, boundary work engendered a hybrid regulatory pattern, named “co-regulation,” reflecting both the logic of independent regulation and the logic of self-regulation. The main consequence of this is that zones of mutual involvement were constructed – thereby suggesting that to become a reality, independent oversight of professional work needs to accept some operational dependence from professionals. Originality/value - – The study illustrates the elusiveness of boundaries surrounding actors’ role within contemporary forms of professional regulation. More generally, hybrid development suggests that professions are proactive and, to some extent, successful when it comes to developing alliances and manipulating changes within their regulatory space.

Suggested Citation

  • Mouna Hazgui & Yves Gendron, 2015. "Blurred roles and elusive boundaries," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(8), pages 1234-1262, October.
  • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:8:p:1234-1262
    DOI: 10.1108/AAAJ-12-2014-1890
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    Citations

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    Cited by:

    1. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
    2. Löhlein, Lukas & Müßig, Anke, 2020. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    3. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    4. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    5. Lassou, Philippe J.C. & Hopper, Trevor & Ntim, Collins, 2021. "How the colonial legacy frames state audit institutions in Benin that fail to curb corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    6. Annisette, Marcia, 2017. "Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant”," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 37-61.
    7. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    8. Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
    9. Ege, Matthew & Knechel, W. Robert & Lamoreaux, Phillip T. & Maksymov, Eldar, 2020. "A multi-method analysis of the PCAOB’s relationship with the audit profession," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    10. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    11. Mihret, Dessalegn Getie & Alshareef, Mohammed Naif & Bazhair, Ayman, 2017. "Accounting professionalization and the state: The case of Saudi Arabia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 29-47.

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