Accounting professionalization amidst alternating state ideology in Ethiopia

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure.

Design/methodology/approach – A qualitative research approach is employed. Data were collected using document review and oral history approaches.

Findings – Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a change of state ideology to communism in 1974, a strategy of developing accounting professionals as government-employed experts was pursued. The return to a market-oriented economy in 1991 has seen a trend towards a more autonomous accountancy profession. Inflow of UK capital in the early twentieth century and activities of the UK-based Association of Chartered Certified Accountants (ACCA) in recent decades have influenced Ethiopia's accountancy. Its professional and financial power has enabled ACCA to make arrangements with Ethiopian Professional Association of Accountants and Auditors (EPAAA) and consolidate its position in Ethiopia's accountancy by controlling EPAAA's member training and certification.

Originality/value – The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has continued to extend beyond Britain's former colonial possessions. This enables an understanding of the dynamics of accounting professional projects in the developing world with analytical dimensions building on the hitherto dominant lens of “formal” colonial connection.

Scientists and the cultural politics of academic disciplines in late 19th-century Germany: Emil Du Bois-Reymond and the controversy over the role of the cultural sciences

This article is concerned with interactions between the natural and the human sciences. It examines a specific late 19th-century episode in their relationship and argues that the schism between the two branches of knowledge was due to cognitive factors, but consolidated through the social dynamics of institutionalized disciplines. It contends that the assignment of a social function to the human sciences to compensate for the self-destructive tendencies inherent in the technological society was expressed even by those, at the end of the 19th century, who were fervent advocates of a science- and technology-driven modernization.

A study of organizational effectiveness for national olympic sporting organizations

This study applies the competing values approach (CVA) of organizational effectiveness to a sample of nonprofit Australian national Olympic sporting organizations (NOSOs). The purpose of the study was to determine the psychometric properties of the subscales developed within each of the four quadrants composing the CVA. Two hundred eightynine constituents from 10 NOSOs participated in this study. Initial factor analysis resulted in six of the eight theoretically derived cells in the CVAeach yielding one reliable factor. These were Flexibility, Resources, Planning, Productivity, Availability of Information, and Stability. The other two cells, Skilled Workforce and Cohesive Workforce, each produced a two-factor structure. To understand the relationship between these manifest factors (cells) and organizational effectiveness, a confirmatory factor analysis was conducted, which revealed that the rational-goal model, comprising Productivity and Planning, was the critical determinant of effectiveness in NOSOs.

Academic assessment of arts management journals: a multidimensional rating survey

The authors report the results of a journal rating survey assessing 14 publications dedicated to arts management and related topics. Establishing a rating scheme for journals is an important step in the professionalization of an academic field. The authors argue that the development of a rating system in arts management is in the best interests of the discipline. Academics used weighted multidimensional perceptual ratings to evaluate each journal’s prestige, contribution to theory, contribution to practice and contribution to teaching. Cluster analysis using these four criteria identified three classes of journals: A, B+ and B. The setting of standards serves to identify quality goals for academics and journal editors alike, thus enhancing the standing of arts management as a subdiscipline of management.

Diversities in the professional organization of accountants : a comparability study with insights from the Chinese experience

While spatial, historical and cultural variations across different countries have prevented any generalisation to be made of the professionalization process, various analytical themes can be said to have emerged in scholarly inquires relating to the professional organization of accountants. In highlighting these broad themes, this study argues that they have all revolved around one important relationship-that of the state and the accounting profession. The dynamics and the fluid nature of this intriguing relationship is further captured and contrasted in this study through an investigation of an episode of intra-professional conflict during the professionalization experience of the Chinese accountants.

Arts management/marketing journal citation analysis : assessing external impact

Purpose – This paper aims to present a quantitative analysis of arts management/marketing articles in leading general management/marketing journals, including an examination of the extent to which those top tier journal articles on arts/culture-related topics cite authors of leading arts management journal articles.

Design/methodology/approach – Using bibliometric techniques, this study examines the content of 20 top tier management and marketing journals over 22 years to identify articles published on arts management/marketing, which authors were cited, and from which arts management/marketing journals.

Findings – Analysis indicates that: relatively few citations in the top management/marketing journals reference arts management/marketing journals; assessment of interaction between the parent management/marketing disciplines and the arts management/marketing sub-discipline indicates that authors draw upon a large reserve of diverse literatures; and top journal arts-related management/marketing articles tend to utilize citations to journal articles grounded in the social sciences and aesthetics of management, with an increasing trend of citations to arts management/marketing journals.

Research limitations/implications – This study of the extent to which top journals have published arts/culture-related articles and the citation impact of arts management/marketing journals is the initial academic study on the topic and suggests opportunities for further research.

Practical implications – Analysis of arts management/marketing journal impact contributes to professionalization of the field and increased perceived value of those journals by industry practitioners.

Originality/value – This research is the first to examine the spectrum of arts management/marketing literature, including both top general management/marketing journals and sector-oriented arts management/marketing journals, establishing a body of knowledge for augmentation by future research over time.

Forever troubling: feminist theoretical work in education

My life and intellectual history are closely connected to the late 20th Century rise of the second wave women’s, student and civil rights movements. These decades also witnessed the professionalization of women’s traditional fields of work— teaching and nursing—with their introduction into the academy. But as all feminists know, and my intellectual and personal history illustrates, there is no gradual progress towards the betterment of all or a fairer redistribution of power, and there is no safe discourse of equality. Any restructuring of the social relations of gender arising from local, national or global social, economic and political shifts often reasserts masculine privilege.

Trained to think- trained to design

With new changes to the role and view of design, design professionals are now a part of greater thinking and action on issues that are traditionally outside of the designer's realm. How does design education adapt to this reality? Russell Kennedy explores this and the role that the Icograda Education Network plays in the future of design education. Highlights of this article were originally published in Cumulus' DESIGNER: Careers and Professionalization.

A day in the life of an early childhood teacher: identifying the confronting issues and challenges that arise

Recent emphasis upon Early Childhood as an educational priority for the Australian Government has resulted in increases in funding, government initiatives, course providers and the introduc- tion of new policies to the sector in order to improve the quality of early childhood education. The study reported here investigated the "reality" of what it means to be an Early Childhood Teacher within this changing context and identified the roles and responsibilities and the associated chal- lenges. A case study involving observation and interviews with five Bachelor qualified Teachers from varied early childhood settings was undertaken in order to gain knowledge about their ex- periences and perspectives on their work. The data were analyzed using a grounded theory ap- proach involving the identification of key themes and issues about the nature of teachers' work. The findings revealed that in their everyday practice teachers played a complex array of roles that required them to contribute far more than just their teaching skills and knowledge. They were expected to concurrently enact the roles of educator, leader, advocate, communicator, counsellor and administrator whilst juggling everyday challenges including a "lack of time", the need for "further support and more resources" and "building successful partnerships with parents".

Sharing questions and initiatives, the professional organizations' point of view

The Book Designer: Careers and Professionalisation features contrubutions from 62 International design educators and professionals.  These leaders in their field provide analysis and expert commontary on the skill and epertise now required for sucessful career in design.