Professionalisation and accounting in China: a historical and comparative review

While applied broadly within the setting of accounting and some other occupations, “a profession” is a particularly Western concept with peculiarly British origins. Additionally, the significance of such status and the process of “professionalisation” by which it is acquired remain beset by lingering uncertainties. Examination of the sociology of the accounting occupation within non-Western locations can contribute to exposing and clarifying these problematic and contingent aspects of occupational stratification, as well as assist in redressing the bias towards English-speaking and European countries within the accounting history literature. Proceeding from these theoretical premises, a historical and comparative study of the accounting occupation within China is undertaken. This seeks to integrate the world’s most populous nation into the historical narrative of the professionalisation of accounting, and reinforces – often vividly – that accountants’ work status is not bound to any predetermined trajectory which is innate to the occupation. Instead, the variety of localised and time-specific variables which constitute the occupational context are shown to exert a dominating influence.

Professionalisation and public relations : an ethical mismatch

This paper explores the ethical culture in which contemporary public relations practitioners’ work and how it relates to the professionalisation of the domain. Focusing on the international umbrella public relations institution Global Alliance (GA) and other important industry bodies such as the Public Relations Institute of Australia (PRIA) and Public Relations Institute of New Zealand (PRINZ), we study how the ‘work’ of a public relations practitioner is described, and as a corollary, what professional and ethical standards are promoted. Our analysis draws on theories of professions (Abbott 1988; Anderson and Schudson 2009; Volti 2008) and narrative (Surma 2004, Herman 2009), and argues that key elements of professionalisation in public relations contribute to a normative culture which is potentially at odds with notions of ethical communication. We suggest public relations needs to engage more rigorously with professional values to develop, effectively, ethical practice and be normatively aligned with other professions.

The professionalisation of stress management : health and wellbeing as a professional duty of care?

Workplace stress associated with ongoing processes of organizational change is a major occupational and public health concern. It is also a costly economic issue—both public and private. In this paper a framework will be used that draws on Michel Foucault’s genealogies of the Self to suggest that the management of stress by professionals—in a workplace environment increasingly characterized by the practices of risk management—emerges as a key element of the choices and responsibilities that frame what it means to be professional. To be (a) professional means to be a person capable of making choices and accepting responsibilities that are framed by a duty of care to manage one’s health and well-being to maximize organizational performance and effectiveness. The article will examine the ways in which transformations in the organization and practice of teachers’ work have witnessed large numbers of teachers being seen, and seeing themselves, as stressed. These understandings of teacher stress have provoked a number of strategies designed to encourage individuals to take care of themselves—and to take care of themselves in ways that will make schools more effective. The authors are concerned with understanding the processes that are at work which make it possible to imagine that it is a professional duty of care to manage one’s life in such a way as to be both balanced and effective in contexts of uncertainty and risk.

The professionalisation of Australian women's cricket: new times and new opportunities

When the Australian Women’s Cricket Team defeated the West Indies in 2013, to win their 5th World Cup from eight attempts, they reaffirmed their status as one of Australia’s most successful international teams. Victory in the 2015 Ashes series, in England, further reinforced their pre-eminent world status. During this time, significant changes also occurred off the field. Cricket Australia introduced pay increases of up to 150% for international and state level players. The sustained success of the national team is attributed to the rapid growth of participation in women’s cricket (up 18% 2013 - 2014), a trend that has resulted in females making up almost 25% of all cricket participants across Australia. On face value, the burgeoning profile of women’s cricket across Australia is cause for celebration. It is against this backdrop that Cricket Australia faces a range of enduring and emerging issues in the provision and promotion of the women’s game. With so many changes and adaptations occurring across the game, we chose to limit the focus of this research to the elite level. Among the enduring issues that are understood at this level are persistently high attrition rates amongst elite and aspiring players and large age differences across teams and squads. A further point of difference in the men’s and women’s games is that female teams are largely supervised by male coaches and support staff.

Understanding the management of doctoral studies in Australia as risk management

This paper discusses and analyses theoretical explanations of risk and risk management in terms of the management of doctoral studies. It deals with the ways in which Government policy, together with contemporary approaches to the bureaucratisation of risk management and the development and imposition of rationalities of risk, are shaping the practices of universities concerning the selection, supervision, support and assessment of doctoral candidates. In particular, the impact of the Research Training Scheme on doctoral studies is discussed as a particular context in which the institutionalisation of risk management occurs.

Socratic teaching, the law and professional identity

This paper uses critical discourse analysis of interactions between law students and their lecturer to show how ‘Socratic’ teaching is used as a powerful technique to shape student identities. Data from a moot or simulated court in taxation law is analysed to show how students position themselves and are positioned as legal professionals. The paper argues that one student’s poor performance in the moot can be interpreted as resistance to attempts to influence her to adopt an uncongenial speaking position. This example supports the view that the difficulty law students have in learning to ‘think like a lawyer’ results not from a failure of skill but from the problems they have in assuming the speaking position of a legal professional. It is suggested that educators should consider helping students come to terms with the fragmented and contradictory subject positions associated with professionalisation.

The first 50 years of the annual endowed accounting research lecture series at the University of Melbourne

Carnegie and Edwards (2001) suggest that the formation of an organisational body is just one of the 'signals of movement' within the dynamic process of professionalisation of an occupation and they list the sponsoring of professorial posts and research activities at universities as further examples. While the literature on this process in Australia does refer to the sponsorship of chairs of accounting (Carnegie & Williams, 2001), little has been written identifying the range of other areas of sponsorship by the organised accounting bodies. This paper presents details of the first fifty years presentations of the Annual Accounting Research Lectures held at The University of Melbourne, Australia. They have been presented continuously since 1940, when they were inaugurated with sponsorship from the Commonwealth Institute of Accountants. The paper presents the first complete listing of details relating to the presenter (including name, gender, residency and occupational area), title of the paper, date of presentation (where known) and details of publication (where appropriate). The initial and subsequent motivation for the presentation of the series and the influence of the lectures in promoting research and fostering relations between the professional bodies and the university, during a period of great significance in the development of accounting education and the professionalisation of accounting in Australia, is also discussed.

The re-emergence of the public accountancy profession in China: a contextual analysis

Little has been published on the professionalisation projects in non-English speaking countries. In particular, where these countries operate under a non-capitalist environment, the role of accountants and their professionalisation process have been relatively under-explored. This paper seeks to contribute to addressing this apparent gap by choosing the public accountancy profession in China as the subject matter of the research. This paper draws on Gramsci's concept of hegemony to examine the circumstances leading to the re-emergence of the public accountancy profossion in China. In particular, the paper attempts to understand the political ana' ideological influence upon the professionalisation process of the Chinese accountants. To this aim, the paper examines the social and cultural environment of China highlighting the importance attached to propagating the political ideology by the hegemonic ruling class in the history of China. The paper concludes that while the re-emergence of the CPA profession is a by-product of the government's push for economic reconstruction, the real contextual factor that led to the revival of the public accountancy profession is the political ideologies, which were propagated by the ruling political force in an attempt to establish hegemony.

Beyond the silo effect : the challenges of collaboration

Women entering the maternity arena in Australia and other Western regimes have suffered incidentally from what is known as the' silo effect'. This refers to a clash between the training regimes of the 'old' professionalism and the 'new' professionalism. Under the 'old' professionalism, hierarchies were erected between medicine and the so-called semi-professions such as nursing and social work (Tully and Mortlock 2004) resulting in what Degeling et al (1998; 2000) have documented as oppositional modes of decision-making, styles of working, roles and accountabilities. Within the last decade, a 'new professionalism' has emerged in many Western regimes, including Canada, NZ, the UK and The Netherlands. (Romanow Report 2002; Street, Gannon and Holt 1991; Victorian Department of Human Services, Australia 2004) depicted by a flatter more egalitarian structure of multidisciplinarity .. An example in Australia is the Future Directions in Maternity Care document released in mid 2004 by the Bracks Victorian Labor government. In Australia, the move towards the 'new professionalism' can be attributed to a confluence of macro economic factors including the swing away from hospital-based training and towards university-based training for nurses and midwives, the ripple effects of three decades of feminism, the professionalisation of midwifery, the attrition of midwives from the workforce, the rise of health consumerism from the late 1980s and the crippling costs of professional indemnity health insurance for obstetricians leading to a crisis in recruitment.

Talent identification and risk management at AFL clubs : 'We'll only recruit public school boys in the future'

This paper will report on a research project funded by the Australian Football League (AFL).The research mobilises Foucault's later work on the care of the Self to focus on the ways in which player identities are regulated; and the manner in which players conduct themselves in ways that can be characterised as professional - or not.

The paper explores the forms of risk management that Clubs use in the processes of talent identification that they engage in as a consequence of AFL rules. The paper discusses how psychological profiling is used to identify character traits prior to initial recruitment in the draft or trading processes - and reports on suggestions that risk management in this increasingly commerciaIised context may lead to recruitment practices that exclude certain types of persons. from
certain types of backgrounds.

Re-emergence of the public accounting profession in China : a hegemonic analysis

This paper draws on Gramsci's concept of hegemony to examine and explain the circumstances leading to the re-emergence of the public accounting profession in China in the early 1980s. In particular, the paper attempts to understand the political and ideological influence upon the professionalisation process of the Chinese accountants. The paper not only highlights a major difference between the professionalisation process of the public accounting profession in China as compared to the West, but also the authoritative and dominant role assumed by the Chinese state in the whole societal set-up. Through effectively exercising its political and ideological leadership, the state successfully mobilised the Chinese accountants in the implementation of its economic-related agenda. The paper demonstrates that the state has clearly achieved hegemony within the accounting community, and further suggests that the state-accounting profession relationship could be likened to the father–son relationship as encompassed within the Confucian notion of wu lun.