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Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada

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  • Ken H. Guo

Abstract

This study examines the objections of some chartered accountants (CAs) to the recently proposed merger of the three accounting professions in Canada. An exploratory content analysis was conducted to investigate CAs' discussions on the online forum set up by the three accounting bodies. The results suggest that CAs viewed themselves narrowly as: (1) someone who passed the Uniform Evaluation (UFE), (2) much different from or superior to certified management accountants (CMAs) and certified general accountants (CGAs), and (3) validated by third parties (such as international counterparts) and external factors (such as job market opportunities). As a result, the proposed merger was seen as a threat to their professional identities. CAs also perceived unfairness of the merger process and the leadership of their institute. These factors together were found to have influenced CAs' objections, which were manifested in multiple levels of resistant behavior toward different targets. Implications for practice are also discussed. Comprendre pourquoi et comment certains comptables agréés s'opposent à la proposition de fusion des trois professions comptables au Canada Résumé L'auteur s'intéresse à l'opposition de certains comptables agréés (CA) à la fusion récemment proposée des trois professions comptables au Canada. Il soumet à une analyse de contenu exploratoire les réflexions des CA sur le forum de discussion créé par les trois organismes comptables. Les résultats de cette analyse semblent indiquer que les CA ont d'eux‐mêmes une vision étroite selon laquelle 1) ils ont réussi l'évaluation uniforme (UFE), 2) ils sont très différents des comptables en management accrédités (CMA) et des comptable généraux accrédités (CGA) ou supérieurs à eux et 3) leurs compétences sont validées par des tiers (comme leurs homologues internationaux) et par des éléments externes (comme les ouvertures dont ils bénéficient sur le marché de l'emploi). Ils envisagent donc la fusion proposée comme une menace à leur identité professionnelle. Les CA ont également perçu une déloyauté dans le processus de fusion et le leadership de leur institut. Ces facteurs réunis, a‐t‐on constaté, ont influé sur l'opposition des CA, qui s'est manifestée par des comportements de résistance d'intensité diverse à l'égard de différentes cibles. L'auteur analyse également les conséquences de ces oppositions pour l'exercice de la profession.

Suggested Citation

  • Ken H. Guo, 2012. "Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada," Accounting Perspectives, John Wiley & Sons, vol. 11(2), pages 111-130, June.
    • Handle: RePEc:wly:accper:v:11:y:2012:i:2:p:111-130
    DOI: 10.1111/j.1911-3838.2012.00034.x
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    References listed on IDEAS

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    1. Parker, Robert J. & Kohlmeyer, James III, 2005. "Organizational justice and turnover in public accounting firms: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 357-369, May.
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    1. Thomson, Kelly & Jones, Joanne, 2016. "Colonials in Camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 58-75.
    2. Alan J. Richardson, 2017. "Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(2), pages 83-104, June.
    3. Guo, Ken H., 2018. "The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 20-45.
    4. Sidhu, Jasvinder & Carnegie, Garry D. & West, Brian, 2021. "Australia's divided accounting profession: The 1969 merger attempt and its legacy," The British Accounting Review, Elsevier, vol. 53(3).
    5. François Brouard & Merridee Bujaki & Sylvain Durocher, 2017. "Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(2), pages 105-127, June.

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