会计专家认可的悖论:探索性辩论

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Yunxiao Yang, Dudu Luo, Xiang Chen, Steven Dellaportas
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引用次数: 0

摘要

本研究通过阐明知识专业化难题的悖论,探讨了识别会计专业化的复杂性,当专家声称具有更高水平的专业知识时,会威胁到非专业人员的一般能力保证。在寻求和实现专业地位的专业化概念中,本研究提供了一个话语分析,探讨了大型和成熟的会计专业中正式专家认可的要素。本研究中的分析表明,对专业的制度化承认对专业的统一构成了两个重大风险:与非专业人员相关的一般能力保证可能被视为质量较低的会计师的风险,以及专业内部边界模糊和冲突对专业产生的风险。总体而言,本研究突出了与理解和识别会计专业相关的未充分探讨的问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate

This study explores the complexity of recognising specialisations in accounting by articulating the paradox of the knowledge–specialisation conundrum when claims of higher levels of expertise among specialists threaten the general warrant of competence of the non-specialist. Embedded in the notions of professionalisation in which professional status is sought and achieved, this study provides a discursive analysis exploring the elements of formal specialist recognition within a large and established accounting profession. The analysis in this study suggests that institutionalising the recognition of specialisations poses two significant risks to the unity of the profession: the risk that the general warrant of competence linked to non-specialists could be seen as accountants of a lesser quality and the risk created to the profession from intra-professional boundary ambiguity and conflict. Overall, this study brings to the fore the underexplored issues linked to understanding and recognising specialisations in accounting.

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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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