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Understanding the Sociology of the Accounting Profession

Understanding the Sociology of the Accounting Profession : The Case of Australia. 会計専門職の社会学を理解する-オーストラリアの事例

・ISBN 978-981-9915-71-2 hard EUR 159.99

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著者・編者Sidhu, Jasvinder / Pillay, Soma / Joshi, Mahesh,
出版社(Palgrave Macmillan, UK)
出版年月2023.07
ページ数385 pp.
言語ENG
ニュース番号<706-541>

解説

This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia's two leading accounting bodies.

It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession.

In doing so, it illustrates key historical developments in Australia's society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.