A collective,undifferentiated accounting profession: an Australian study |
| |
Authors: | Robert Inglis Marita Shelly Clive Morley Paul De Lange |
| |
Institution: | 1. School of Accounting, RMIT University, Melbourne VIC 3000, Australia;2. Graduate School of Business and Law, RMIT University, Melbourne VIC 3000, Australia |
| |
Abstract: | A study of 386 potential and current members of the accounting profession in Australia and South‐East Asia provides evidence of the importance of three attributes – brand/reputation, international recognition of qualifications and career opportunities – in the decision to join a professional accounting body. While these attributes are important, logit regression models indicate that they are not discriminatory in the choice of professional body and suggest a perception of a collective, undifferentiated accounting profession. The marketing of brand/reputation and membership benefits may be a more efficient and effective strategy in attracting members and differentiating the profession if undertaken by a combined or coordinated professional body. |
| |
Keywords: | Accounting Brand Differentiation Membership Professional accounting bodies 121 |
|
|