Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2024-01-23 DOI:10.1016/j.cpa.2024.102714

Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri, Raffaele Marcello

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引用次数: 0

Abstract

Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.

This paper is based on interviews held with the presidents of the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and a selection of presidents of the local branches, as well as on several primary and secondary documentary sources. It combines ‘closure theory’ with a Bourdieusian approach, by interpreting the profession as a field in which various forms of capital are arranged and a habitus is consolidated at the level of individual professionals. This study shows the strategy followed by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili in the period 2009–2021, through the accumulation of symbolic and social capital and the production of objectified and then institutionalised cultural capital, to achieve a condition of professional closure.

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专业机构和专业关闭战略：意大利中小型企业审计领域☆。

专业机构通常在其参照环境中追求支配目标，通过激活政治、文化、关系和象征手段，为其成员获取和确保经济或社会利益。本文基于对全国商业审计师协会（Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili）主席和部分地方分支机构主席的访谈，以及一些主要和次要文献资料，探讨了全国会计专业机构（Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili）在意大利中小型企业法定审计领域发挥的作用。本研究将 "封闭理论 "与布尔迪厄斯方法相结合，将专业解释为一个领域，在这个领域中，各种形式的资本得到安排，习惯在专业人员个人层面得到巩固。本研究展示了 Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili 在 2009-2021 年期间所遵循的战略，即通过积累象征性资本和社会资本，以及生产客观化和制度化的文化资本，来实现专业封闭的条件。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations