The role and impact of professional accountancy associations on accounting education research: An international study |
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| Affiliation: | 1. Accounting, Finance and Law, Business School, University of the West of Scotland, Ayr Campus, Ayr, KA8 0SX, UK;2. Faculty of Arts, Business, Law and Education 2017, The University of Western Australia (M404), 35Stirling Highway, PERTH, WA, 6009, Australia;3. Business School, University of Winchester, Winchester, SO22 4NR, UK;1. Manchester Metropolitan University Business School, Department of Accounting, Finance and Banking, Manchester, M15 6BH, United Kingdom;2. Lancaster University Management School, Department of Accounting and Finance, Lancaster, LA1 4YX, United Kingdom;1. RMIT University, Australia;2. University of Portsmouth, UK;3. Royal Holloway University of London, UK;4. University of Glasgow, UK;1. Kent Business School – University of Kent, Park Wood Rd, Canterbury, CT2 7FS, UK;2. School of Accounting – RMIT University, 445, Swanston Street, 3000, VIC, Australia;3. Department of Economics and Management, University of Pisa, Via Cosimo Ridolfi, 10, 56124, Pisa, Italy;1. School of Commerce, University of South Australia, Adelaide, Australia;2. Institute of Management Accountants, Montvale, NJ, USA |
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| Abstract: | This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum. |
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| Keywords: | Accounting academy Accounting education Accounting research Institutional logics Professional accountancy association |
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