The Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective

This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. The framework highlights two key co...

Full description

Saved in:
Bibliographic Details
Published in:Auditing : a journal of practice and theory 2016-08, Vol.35 (3), p.99-117
Main Author: Guo, Ken H.
Format: Article
Language:English
Subjects:
Auditing procedures
Auditors
Commercialization
Identity
Institutionalization
Organization theory
Organizational behavior
Studies
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by cdi_FETCH-LOGICAL-c290t-5cd45f8d493c006c28eb0250baadf18c23dc10c1115c60e25211a359021e580b3
cites cdi_FETCH-LOGICAL-c290t-5cd45f8d493c006c28eb0250baadf18c23dc10c1115c60e25211a359021e580b3
container_end_page 117
container_issue 3
container_start_page 99
container_title Auditing : a journal of practice and theory
container_volume 35
creator Guo, Ken H.
description This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. The framework highlights two key collective identity-experimentation strategies by the profession: boundary work (claiming auditor knowledge and traits and redefining auditors as “versatile experts”) and practice work (reinventing audit to create an “expert work” identity and tailor-making expert work to fit the image of supercharged versatile experts). Such identity experimentation moves the accounting profession toward the commercialization of not only auditing practices but, more importantly, the very identity of the auditor and the profession as a whole. Such change is an important issue as it may have profound implications for the profession's roles in the market economy.
doi_str_mv 10.2308/ajpt-51337
format article
fullrecord <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_1803185912</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>4114300211</sourcerecordid><originalsourceid>FETCH-LOGICAL-c290t-5cd45f8d493c006c28eb0250baadf18c23dc10c1115c60e25211a359021e580b3</originalsourceid><addsrcrecordid>eNotkE9LAzEQxYMoWKsXP0HAm7A6kzTdrLdS_FMo2EM9hzSb1ZTuZk2yYv30ptbTzDx-POY9Qq4R7hgHea-3fSoEcl6ekBEKIYuyqvCUjICVsgAu4ZxcxLgFgHIqyxHx6w9LF11MLg3J-U7v3I8-LNQ3dO7b1gbjshhb6jqaMjwzxg9dct07XQXf2Bgz_UBnHV3UNutpXzx-9za4Nl9Hq5UNsbcmuS97Sc4avYv26n-OydvT43r-Uixfnxfz2bIwrIIcwdQT0ch6UnEDMDVM2g0wARut6walYbw2CAYRhZmCZYIhai4qYGiFhA0fk5ujbx_852BjUls_hBwvKpTAUYoKWaZuj5QJPsZgG9Xnv3XYKwR1KFQdClV_hfJfhFRqyg</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1803185912</pqid></control><display><type>article</type><title>The Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective</title><source>EBSCOhost Business Source Ultimate</source><creator>Guo, Ken H.</creator><creatorcontrib>Guo, Ken H.</creatorcontrib><description>This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. The framework highlights two key collective identity-experimentation strategies by the profession: boundary work (claiming auditor knowledge and traits and redefining auditors as “versatile experts”) and practice work (reinventing audit to create an “expert work” identity and tailor-making expert work to fit the image of supercharged versatile experts). Such identity experimentation moves the accounting profession toward the commercialization of not only auditing practices but, more importantly, the very identity of the auditor and the profession as a whole. Such change is an important issue as it may have profound implications for the profession's roles in the market economy.</description><identifier>ISSN: 0278-0380</identifier><identifier>EISSN: 1558-7991</identifier><identifier>DOI: 10.2308/ajpt-51337</identifier><language>eng</language><publisher>Sarasota: American Accounting Association</publisher><subject>Auditing procedures ; Auditors ; Commercialization ; Identity ; Institutionalization ; Organization theory ; Organizational behavior ; Studies</subject><ispartof>Auditing : a journal of practice and theory, 2016-08, Vol.35 (3), p.99-117</ispartof><rights>Copyright American Accounting Association Aug 2016</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c290t-5cd45f8d493c006c28eb0250baadf18c23dc10c1115c60e25211a359021e580b3</citedby><cites>FETCH-LOGICAL-c290t-5cd45f8d493c006c28eb0250baadf18c23dc10c1115c60e25211a359021e580b3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,27924,27925</link.rule.ids></links><search><creatorcontrib>Guo, Ken H.</creatorcontrib><title>The Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective</title><title>Auditing : a journal of practice and theory</title><description>This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. The framework highlights two key collective identity-experimentation strategies by the profession: boundary work (claiming auditor knowledge and traits and redefining auditors as “versatile experts”) and practice work (reinventing audit to create an “expert work” identity and tailor-making expert work to fit the image of supercharged versatile experts). Such identity experimentation moves the accounting profession toward the commercialization of not only auditing practices but, more importantly, the very identity of the auditor and the profession as a whole. Such change is an important issue as it may have profound implications for the profession's roles in the market economy.</description><subject>Auditing procedures</subject><subject>Auditors</subject><subject>Commercialization</subject><subject>Identity</subject><subject>Institutionalization</subject><subject>Organization theory</subject><subject>Organizational behavior</subject><subject>Studies</subject><issn>0278-0380</issn><issn>1558-7991</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2016</creationdate><recordtype>article</recordtype><recordid>eNotkE9LAzEQxYMoWKsXP0HAm7A6kzTdrLdS_FMo2EM9hzSb1ZTuZk2yYv30ptbTzDx-POY9Qq4R7hgHea-3fSoEcl6ekBEKIYuyqvCUjICVsgAu4ZxcxLgFgHIqyxHx6w9LF11MLg3J-U7v3I8-LNQ3dO7b1gbjshhb6jqaMjwzxg9dct07XQXf2Bgz_UBnHV3UNutpXzx-9za4Nl9Hq5UNsbcmuS97Sc4avYv26n-OydvT43r-Uixfnxfz2bIwrIIcwdQT0ch6UnEDMDVM2g0wARut6walYbw2CAYRhZmCZYIhai4qYGiFhA0fk5ujbx_852BjUls_hBwvKpTAUYoKWaZuj5QJPsZgG9Xnv3XYKwR1KFQdClV_hfJfhFRqyg</recordid><startdate>20160801</startdate><enddate>20160801</enddate><creator>Guo, Ken H.</creator><general>American Accounting Association</general><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>20160801</creationdate><title>The Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective</title><author>Guo, Ken H.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c290t-5cd45f8d493c006c28eb0250baadf18c23dc10c1115c60e25211a359021e580b3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2016</creationdate><topic>Auditing procedures</topic><topic>Auditors</topic><topic>Commercialization</topic><topic>Identity</topic><topic>Institutionalization</topic><topic>Organization theory</topic><topic>Organizational behavior</topic><topic>Studies</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Guo, Ken H.</creatorcontrib><collection>CrossRef</collection><jtitle>Auditing : a journal of practice and theory</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Guo, Ken H.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective</atitle><jtitle>Auditing : a journal of practice and theory</jtitle><date>2016-08-01</date><risdate>2016</risdate><volume>35</volume><issue>3</issue><spage>99</spage><epage>117</epage><pages>99-117</pages><issn>0278-0380</issn><eissn>1558-7991</eissn><abstract>This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. The framework highlights two key collective identity-experimentation strategies by the profession: boundary work (claiming auditor knowledge and traits and redefining auditors as “versatile experts”) and practice work (reinventing audit to create an “expert work” identity and tailor-making expert work to fit the image of supercharged versatile experts). Such identity experimentation moves the accounting profession toward the commercialization of not only auditing practices but, more importantly, the very identity of the auditor and the profession as a whole. Such change is an important issue as it may have profound implications for the profession's roles in the market economy.</abstract><cop>Sarasota</cop><pub>American Accounting Association</pub><doi>10.2308/ajpt-51337</doi><tpages>19</tpages></addata></record>
fulltext fulltext
identifier ISSN: 0278-0380
ispartof Auditing : a journal of practice and theory, 2016-08, Vol.35 (3), p.99-117
issn 0278-0380
1558-7991
language eng
recordid cdi_proquest_journals_1803185912
source EBSCOhost Business Source Ultimate
subjects Auditing procedures
Auditors
Commercialization
Identity
Institutionalization
Organization theory
Organizational behavior
Studies
title The Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-01T13%3A46%3A09IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=The%20Institutionalization%20of%20Commercialism%20in%20the%20Accounting%20Profession:%20An%20Identity-Experimentation%20Perspective&rft.jtitle=Auditing%20:%20a%20journal%20of%20practice%20and%20theory&rft.au=Guo,%20Ken%20H.&rft.date=2016-08-01&rft.volume=35&rft.issue=3&rft.spage=99&rft.epage=117&rft.pages=99-117&rft.issn=0278-0380&rft.eissn=1558-7991&rft_id=info:doi/10.2308/ajpt-51337&rft_dat=%3Cproquest_cross%3E4114300211%3C/proquest_cross%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c290t-5cd45f8d493c006c28eb0250baadf18c23dc10c1115c60e25211a359021e580b3%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=1803185912&rft_id=info:pmid/&rfr_iscdi=true