Skip to main content
Erschienen in: Journal of Business Ethics 4/2017

01.07.2016

Precarious Professionals: (in)Secure Identities and Moral Agency in Neocolonial Context

verfasst von: Kelly Thomson , Joanne Jones

Erschienen in: Journal of Business Ethics | Ausgabe 4/2017

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

We contribute to the literature on ethics in the professions by theorizing how global mobility precipitates professional insecurity and constrained moral agency. We present our findings of a study of accountants migrating to Canada. Using postcolonial theory and relational/poststructuralist theories of identity and ethics, we contrast the experiences of marginalized and privileged migrant accountants to show how those with “diverse” social identities are not recognized by professionals in Canada and must seek recognition from Canadian colleagues, employers, and clients to reconstitute their professional identities and moral agency. We discuss the implications of the exclusion and marginalization of professionals for migrants, the profession, and society more generally.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Fußnoten
1
Colonial “superiors” include the countries that make up the United Kingdom while colonial equals include former British colonies known as “settler” colonies or Dominions such as New Zealand, Australia, South Africa, and Canada. Colonial “inferiors” are those colonies with non-white, non-settler populations (Annisette 2003; Poullaos 2009). We use the terms “colonial centre”/“colonial periphery or margins” and colonial superior/inferior interchangeably to refer to the hierarchy of social positions associated with countries common in postcolonial theory. The “west” is used in postcolonial theory to refer to those countries with primarily white populations such as the UK and “settler colonies” as well as the USA and Europe.
 
2
In 2013, the Canadian government introduced several changes to its Federal Skills Program including: a cap of 1000 applicants to be considered per occupation, a greater emphasis on language proficiency and age (younger applicants), and mandatory pre-assessment of education and credentials. In addition, effective January 2015, those applicants who have an employment offer (and confirmation from the employer there is a need for a foreign worker to fill the job and that no Canadian worker is available to do the job) are eligible to apply under the Express Entry program. Those applicants are exempt from the cap and are allowed to apply for permanent residency at any time (CIC News2014).
 
3
These poor career outcomes are not isolated to the accounting profession, other regulated professions such as medicine and engineering have similar outcomes.
 
4
These figures are based upon our review of each professional body’s 2014 registration practices report filed with the Ontario Fairness Commissioner. Although it is not a national breakdown, Ontario is the major destination of Canadian immigrants and 45 % of the Canadian accounting profession’s membership is located in Ontario (per CPA Ontario’s 2015 Annual Report, it has 84,000 members).
 
5
This policy follows the assessment requirements of the legacy CA designation. The other two designations, (the CMA and CGA) required that the applicant complete a course in Canadian business law and taxation and have a minimum of 1 year work experience in Canada.
 
6
We use the term privilege in the same way as Leonard (2012) who highlighted how migrants from the colonial centre are privileged as they move around the globe. Hawthorne (2007) uses a similar term, “elite” migrant to refer to those who migrate from Western Europe, the UK, New Zealand, Australia, South Africa, and United States.
 
7
We disguise many of the details that professionals use in describing their backgrounds and current activities to protect their anonymity; however, in so doing we have used terms that enable us to convey to the reader the theoretical relevance of the information e.g., in the quote above we do not include the specific country the participant refers to and instead refer to the region, e.g., India, Pakistan as Southeast Asia. Later we use the term Asia Pacific to refer to China or Philippines. In other cases we refer to a country using a label that conveys its theoretically relevant position in the colonial hierarchy, e.g., colonial equal country M.
 
8
WASP or WASPy are common terms understood by those of British colonial backgrounds as an acronym for a person whose race/ethnicity/religion is “White Anglo Saxon Protestant,” in many parts of Canada also seen as a dominant position in the social hierarchy (Edwards and Walker 2008; Richardson 2010).
 
9
The informant is referring to attestations reports related to financial statements that can only be legally signed by licensed public accountants who are certified and recognized in Canada.
 
10
We disguise date, industry setting and other details to protect the anonymity of the participant.
 
Literatur
Zurück zum Zitat Abbott, A. (1988). The system of professions: An essay on the division of labor. Chicago: University of Chicago Press. Abbott, A. (1988). The system of professions: An essay on the division of labor. Chicago: University of Chicago Press.
Zurück zum Zitat Agullo, B., & Egawa, M. (2008). The meaning of a career: A study of Indian mobile knowledge workers in Tokyo. Research and Practice in Human Resource Management, 16(2), 41–61. Agullo, B., & Egawa, M. (2008). The meaning of a career: A study of Indian mobile knowledge workers in Tokyo. Research and Practice in Human Resource Management, 16(2), 41–61.
Zurück zum Zitat Anderson-Gough, F., Grey, C., & Robson, K. (2000). In the name of the client: The service ethic in two international accounting firms. Human Relations, 53(9), 1151–1174.CrossRef Anderson-Gough, F., Grey, C., & Robson, K. (2000). In the name of the client: The service ethic in two international accounting firms. Human Relations, 53(9), 1151–1174.CrossRef
Zurück zum Zitat Anderson-Gough, F., Grey, C., & Robson, K. (2002). Accounting professionals and the accounting profession: linking conduct and context. Accounting and Business Research, 32(1), 41–56.CrossRef Anderson-Gough, F., Grey, C., & Robson, K. (2002). Accounting professionals and the accounting profession: linking conduct and context. Accounting and Business Research, 32(1), 41–56.CrossRef
Zurück zum Zitat Annisette, M. (2000). Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society, 25(7), 631–659.CrossRef Annisette, M. (2000). Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society, 25(7), 631–659.CrossRef
Zurück zum Zitat Annisette, M. (2003). The colour of accountancy: Examining the salience of race in a professionalism project. Accounting, Organizations, and Society, 25, 631–659.CrossRef Annisette, M. (2003). The colour of accountancy: Examining the salience of race in a professionalism project. Accounting, Organizations, and Society, 25, 631–659.CrossRef
Zurück zum Zitat Annisette, M., & Trivedi, V. U. (2013). Globalization, paradox and the (un)making of identities: Immigrant chartered accountants of India in Canada. Accounting, Organizations and Society, 38, 1–29.CrossRef Annisette, M., & Trivedi, V. U. (2013). Globalization, paradox and the (un)making of identities: Immigrant chartered accountants of India in Canada. Accounting, Organizations and Society, 38, 1–29.CrossRef
Zurück zum Zitat Ashcraft, K. (2013). The glass slipper: Incorporating occupational identity in management studies. Academy of Management Review, 38(1), 6–21.CrossRef Ashcraft, K. (2013). The glass slipper: Incorporating occupational identity in management studies. Academy of Management Review, 38(1), 6–21.CrossRef
Zurück zum Zitat Bauman, Z. (1993). Postmodern ethics. Oxford: Blackwell Publishers. Bauman, Z. (1993). Postmodern ethics. Oxford: Blackwell Publishers.
Zurück zum Zitat Bauman, Z. (1999). Alone again: Ethics after certainty. London: Demos. Bauman, Z. (1999). Alone again: Ethics after certainty. London: Demos.
Zurück zum Zitat Beaverstock, J. V. (1996). Subcontracting the accountant! Professional labour markets, migration, and organisational networks in the global accountancy industry. Environment and Planning, 28(2), 303–326.CrossRef Beaverstock, J. V. (1996). Subcontracting the accountant! Professional labour markets, migration, and organisational networks in the global accountancy industry. Environment and Planning, 28(2), 303–326.CrossRef
Zurück zum Zitat Beech, N. (2010). Liminality and the practices of identity reconstruction. Human Relations, 64, 285–302.CrossRef Beech, N. (2010). Liminality and the practices of identity reconstruction. Human Relations, 64, 285–302.CrossRef
Zurück zum Zitat Bhahba, H. K. (1994). The location of culture. London: Routledge. Bhahba, H. K. (1994). The location of culture. London: Routledge.
Zurück zum Zitat Birrell, B., & Healy, E. (2008). Migrant accountants: High numbers, poor outcomes. People and Place, 16(4), 9. Birrell, B., & Healy, E. (2008). Migrant accountants: High numbers, poor outcomes. People and Place, 16(4), 9.
Zurück zum Zitat Boussebaa, M. (2015). Professional service firms, globalization and the new imperialism. Accounting, Auditing and Accountability Journal, 28(8), 1217–1233.CrossRef Boussebaa, M. (2015). Professional service firms, globalization and the new imperialism. Accounting, Auditing and Accountability Journal, 28(8), 1217–1233.CrossRef
Zurück zum Zitat Certified General Accountants (CGA) Ontario (2011). 2011 Salary Survey of Certified General Accountants. Certified General Accountants (CGA) Ontario (2011). 2011 Salary Survey of Certified General Accountants.
Zurück zum Zitat Chua, W.-F., & Poullaos, C. (2002). The Empire strikes back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880–1907. Accounting, Organizations and Society, 27, 409–445.CrossRef Chua, W.-F., & Poullaos, C. (2002). The Empire strikes back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880–1907. Accounting, Organizations and Society, 27, 409–445.CrossRef
Zurück zum Zitat Cohen, L., Duberley, J., & Ravishansky, M. (2015). Exploring the interplay of career, migration and national culture in the case of Indian scientists. International Migration, 53(5), 104–121.CrossRef Cohen, L., Duberley, J., & Ravishansky, M. (2015). Exploring the interplay of career, migration and national culture in the case of Indian scientists. International Migration, 53(5), 104–121.CrossRef
Zurück zum Zitat Collinson, D. L. (2003). Identities and insecurities: Selves at work. Organization, 10(3), 527–547.CrossRef Collinson, D. L. (2003). Identities and insecurities: Selves at work. Organization, 10(3), 527–547.CrossRef
Zurück zum Zitat CPA Canada. (2012). Chartered Professional Accountant Competency Map. CPA Canada. (2012). Chartered Professional Accountant Competency Map.
Zurück zum Zitat Cunliffe, A. L. (2008). Orientations to social constructionism: Relationally responsive social constructionism and its implications for knowledge and learning. Management Learning, 39(2), 123–139.CrossRef Cunliffe, A. L. (2008). Orientations to social constructionism: Relationally responsive social constructionism and its implications for knowledge and learning. Management Learning, 39(2), 123–139.CrossRef
Zurück zum Zitat Cunliffe, A. L. (2011). Crafting qualitative research: Morgan and Smircich 30 Years On. Organizational Research Methods, 14(4), 647–673.CrossRef Cunliffe, A. L. (2011). Crafting qualitative research: Morgan and Smircich 30 Years On. Organizational Research Methods, 14(4), 647–673.CrossRef
Zurück zum Zitat Edwards, R., & Walker, S. P. (2008). Occupational differentiation and exclusion in early Canadian accountancy. Accounting and Business Research, 38(5), 373–391.CrossRef Edwards, R., & Walker, S. P. (2008). Occupational differentiation and exclusion in early Canadian accountancy. Accounting and Business Research, 38(5), 373–391.CrossRef
Zurück zum Zitat Flores, A., & Johnson, D. (1983). Collective responsibility and professional roles. Ethics, 93, 537–545.CrossRef Flores, A., & Johnson, D. (1983). Collective responsibility and professional roles. Ethics, 93, 537–545.CrossRef
Zurück zum Zitat Fogarty, T. (1995). Accountants ethics and neglected sociological dimensions. Journal of Business Ethics, 14, 103–115.CrossRef Fogarty, T. (1995). Accountants ethics and neglected sociological dimensions. Journal of Business Ethics, 14, 103–115.CrossRef
Zurück zum Zitat Frankel, M. S. (1989). Professional codes: why, how, and with what impact? Journal of Business Ethics, 8(2–3), 109–115.CrossRef Frankel, M. S. (1989). Professional codes: why, how, and with what impact? Journal of Business Ethics, 8(2–3), 109–115.CrossRef
Zurück zum Zitat Frenkel, M. (2008). The multinational corporation as a third space: rethinking international management discourse on knowledge transfer through Homi Bhabha. Academy of Management Review, 33(4), 924–942.CrossRef Frenkel, M. (2008). The multinational corporation as a third space: rethinking international management discourse on knowledge transfer through Homi Bhabha. Academy of Management Review, 33(4), 924–942.CrossRef
Zurück zum Zitat Gendron, Y., & Suddaby, R. (2004a). Professional insecurity and the erosion of accountancy’s jurisdictional boundaries. Accounting Perspectives, 3(1), 85–115. Gendron, Y., & Suddaby, R. (2004a). Professional insecurity and the erosion of accountancy’s jurisdictional boundaries. Accounting Perspectives, 3(1), 85–115.
Zurück zum Zitat Gendron, Y., & Suddaby, R. (2004b). CAP forum on Enron: Professional insecurity and the erosion of accountancy’s jurisdictional boundaries. Canadian Accounting Perspectives, 3(1), 84–116.CrossRef Gendron, Y., & Suddaby, R. (2004b). CAP forum on Enron: Professional insecurity and the erosion of accountancy’s jurisdictional boundaries. Canadian Accounting Perspectives, 3(1), 84–116.CrossRef
Zurück zum Zitat Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169–193.CrossRef Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169–193.CrossRef
Zurück zum Zitat Gill, M. (2009). Accountants’ truth: Knowledge and ethics in the financial world. Oxford: Oxford University Press.CrossRef Gill, M. (2009). Accountants’ truth: Knowledge and ethics in the financial world. Oxford: Oxford University Press.CrossRef
Zurück zum Zitat Gill, M. J. (2013). Elite identity and status anxiety: An interpretative phenomenological analysis of management consultants. Organization, 22(3), 306–325.CrossRef Gill, M. J. (2013). Elite identity and status anxiety: An interpretative phenomenological analysis of management consultants. Organization, 22(3), 306–325.CrossRef
Zurück zum Zitat Goffman, E. (1959). The presentation of self in everyday life. Garden City, NY: Anchor. Goffman, E. (1959). The presentation of self in everyday life. Garden City, NY: Anchor.
Zurück zum Zitat Grey, C. (1998). Being a professional in a Big 6 firm. Accounting, Organizations and Society, 23(5–6), 569–587.CrossRef Grey, C. (1998). Being a professional in a Big 6 firm. Accounting, Organizations and Society, 23(5–6), 569–587.CrossRef
Zurück zum Zitat Guo, S. (2009). Difference, deficiency, and devaluation: Tracing the roots of non-recognition of foreign credentials for immigrant professionals in Canada. Canadian Journal for the Study of Adult Education, 22(1), 37–52. Guo, S. (2009). Difference, deficiency, and devaluation: Tracing the roots of non-recognition of foreign credentials for immigrant professionals in Canada. Canadian Journal for the Study of Adult Education, 22(1), 37–52.
Zurück zum Zitat Hammond, T., Clayton, B., & Arnold, P. (2009). South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants. Accounting, Organizations and Society, 34, 705–721.CrossRef Hammond, T., Clayton, B., & Arnold, P. (2009). South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants. Accounting, Organizations and Society, 34, 705–721.CrossRef
Zurück zum Zitat Iredale, R. (2001). The migration of professionals: Theories and typologies. International Migration, 39(5), 7–24.CrossRef Iredale, R. (2001). The migration of professionals: Theories and typologies. International Migration, 39(5), 7–24.CrossRef
Zurück zum Zitat Islam, G. (2012). Recognition, reification, and practices of forgetting: Ethical implications of human resource management. Journal of Business Ethics, 111(1), 37–48.CrossRef Islam, G. (2012). Recognition, reification, and practices of forgetting: Ethical implications of human resource management. Journal of Business Ethics, 111(1), 37–48.CrossRef
Zurück zum Zitat Jack, G., Greenwood, M., & Schapper, J. (2012). Frontiers, intersections and engagements of ethics and HRM. Journal of Business Ethics, 111(1), 1–12.CrossRef Jack, G., Greenwood, M., & Schapper, J. (2012). Frontiers, intersections and engagements of ethics and HRM. Journal of Business Ethics, 111(1), 1–12.CrossRef
Zurück zum Zitat Jackall, R. (1988). Moral mazes: The world of corporate managers. New York: Oxford University Press. Jackall, R. (1988). Moral mazes: The world of corporate managers. New York: Oxford University Press.
Zurück zum Zitat Janssens, M., & Steyaert, C. (2012). Towards an ethical research agenda for international HRM: The possibilities of a plural cosmopolitan framework. Journal of Business Ethics, 111(1), 61–72.CrossRef Janssens, M., & Steyaert, C. (2012). Towards an ethical research agenda for international HRM: The possibilities of a plural cosmopolitan framework. Journal of Business Ethics, 111(1), 61–72.CrossRef
Zurück zum Zitat Johnson, T. (1973). Professions. Human societies. An introduction to sociology. London: Routledge and Kegan Paul. Johnson, T. (1973). Professions. Human societies. An introduction to sociology. London: Routledge and Kegan Paul.
Zurück zum Zitat Jones, J., Massey, D., & Thorne, L. (2003). Auditors’ ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature, 22, 45–103. Jones, J., Massey, D., & Thorne, L. (2003). Auditors’ ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature, 22, 45–103.
Zurück zum Zitat Kelly, P., Marcilono, L. & Mullas, C. (2014). Foreign credential research synthesis 2009–2013. A CERIS Report Submitted to Citizenship and Immigration Canada, Ottawa. Kelly, P., Marcilono, L. & Mullas, C. (2014). Foreign credential research synthesis 2009–2013. A CERIS Report Submitted to Citizenship and Immigration Canada, Ottawa.
Zurück zum Zitat Kirkham, L. M., & Loft, A. (1993). Gender and the construction of the professional accountant. Accounting, Organizations and Society, 18(6), 507–558.CrossRef Kirkham, L. M., & Loft, A. (1993). Gender and the construction of the professional accountant. Accounting, Organizations and Society, 18(6), 507–558.CrossRef
Zurück zum Zitat Kornberger, M., Justesen, L., & Mouritsen, J. (2011). When you make manager, we put a big mountain in front of you: An ethnography of managers in a Big 4 accounting firm. Accounting, Organizations and Society, 36(8), 514–533.CrossRef Kornberger, M., Justesen, L., & Mouritsen, J. (2011). When you make manager, we put a big mountain in front of you: An ethnography of managers in a Big 4 accounting firm. Accounting, Organizations and Society, 36(8), 514–533.CrossRef
Zurück zum Zitat Larson, M. S. (1977). The rise of the professions: A sociological analysis. Berkeley: University of California Press. Larson, M. S. (1977). The rise of the professions: A sociological analysis. Berkeley: University of California Press.
Zurück zum Zitat Lee, T. (1995). The professionalization of accountancy: A history of protecting the public interest in a self-interested way. Accounting, Auditing & Accountability Journal, 8(4), 48–69.CrossRef Lee, T. (1995). The professionalization of accountancy: A history of protecting the public interest in a self-interested way. Accounting, Auditing & Accountability Journal, 8(4), 48–69.CrossRef
Zurück zum Zitat Leonard, P. (2012). Expatriate identities in postcolonial organizations: Working whiteness. Aldershot: Ashgate. Leonard, P. (2012). Expatriate identities in postcolonial organizations: Working whiteness. Aldershot: Ashgate.
Zurück zum Zitat Lovell, A. (2002a). Ethics as a dependent variable in individual and organisational decision making. Journal of Business Ethics, 37(2), 145–163.CrossRef Lovell, A. (2002a). Ethics as a dependent variable in individual and organisational decision making. Journal of Business Ethics, 37(2), 145–163.CrossRef
Zurück zum Zitat Lovell, A. (2002b). Moral agency as victim of the vulnerability of autonomy. Business Ethics: A European Review, 11(1), 62–76.CrossRef Lovell, A. (2002b). Moral agency as victim of the vulnerability of autonomy. Business Ethics: A European Review, 11(1), 62–76.CrossRef
Zurück zum Zitat MacIntyre, A. (1999). Social structures and their threats to moral agency. Philosophy, 74, 311–329.CrossRef MacIntyre, A. (1999). Social structures and their threats to moral agency. Philosophy, 74, 311–329.CrossRef
Zurück zum Zitat McIntyre-Smith, S. (2012). Ontario public accounting survey results. McIntyre-Smith, S. (2012). Ontario public accounting survey results.
Zurück zum Zitat McKeen, C. A., & Richardson, A. J. (1998). Education, employment and certification: An oral history of the entry of women into the Canadian accounting profession. Business and Economic History, 27(2), 500–521. McKeen, C. A., & Richardson, A. J. (1998). Education, employment and certification: An oral history of the entry of women into the Canadian accounting profession. Business and Economic History, 27(2), 500–521.
Zurück zum Zitat Miranti, P. (2014). The emergence of accounting as a global profession—An introduction. Accounting History, 19(1–2), 3–11.CrossRef Miranti, P. (2014). The emergence of accounting as a global profession—An introduction. Accounting History, 19(1–2), 3–11.CrossRef
Zurück zum Zitat Nelson, H. L. (2001). Damaged identities, narrative repair. Ithaca, NY: Cornell University Press. Nelson, H. L. (2001). Damaged identities, narrative repair. Ithaca, NY: Cornell University Press.
Zurück zum Zitat Painter-Morland, M. (2006). Redefining accountability as relational responsiveness. Journal of Business Ethics, 66, 89–98.CrossRef Painter-Morland, M. (2006). Redefining accountability as relational responsiveness. Journal of Business Ethics, 66, 89–98.CrossRef
Zurück zum Zitat Pio, E., & Essers, C. (2013). Professional migrant women decentring otherness: A transnational perspective. British Journal of Management, 25(2), 252–265.CrossRef Pio, E., & Essers, C. (2013). Professional migrant women decentring otherness: A transnational perspective. British Journal of Management, 25(2), 252–265.CrossRef
Zurück zum Zitat Poullaos, C. (2009). Profession, race and empire: Keeping the centre pure, 1921-1927. Accounting, Auditing & Accountability Journal, 22(3), 429–468.CrossRef Poullaos, C. (2009). Profession, race and empire: Keeping the centre pure, 1921-1927. Accounting, Auditing & Accountability Journal, 22(3), 429–468.CrossRef
Zurück zum Zitat Poullaos, C., & Uche, C. U. (2012). Accounting professionalization in developing countries. In T. Hopper, M. Tsamenyi, S. Uddin, & D. Wickramasinghe (Eds.), Handbook of accounting and development (pp. 74–94). Cheltenham: Edward Elgar. Poullaos, C., & Uche, C. U. (2012). Accounting professionalization in developing countries. In T. Hopper, M. Tsamenyi, S. Uddin, & D. Wickramasinghe (Eds.), Handbook of accounting and development (pp. 74–94). Cheltenham: Edward Elgar.
Zurück zum Zitat QRI International (2011). CA Profession Compensation Survey 2011 - Summary Report. Prepared for Canadian Institute of Chartered Accountants. QRI International (2011). CA Profession Compensation Survey 2011 - Summary Report. Prepared for Canadian Institute of Chartered Accountants.
Zurück zum Zitat Researchworks Inc. (2011). CMA/Candidate Compensation Survey on Income Earned in 2010. Prepared for Certified Management Accountants of Ontario. Researchworks Inc. (2011). CMA/Candidate Compensation Survey on Income Earned in 2010. Prepared for Certified Management Accountants of Ontario.
Zurück zum Zitat Richardson, A. J. (1989). Canada’s accounting elite: 1880-1930. The Accounting Historians Journal, 16(1), 1–21.CrossRef Richardson, A. J. (1989). Canada’s accounting elite: 1880-1930. The Accounting Historians Journal, 16(1), 1–21.CrossRef
Zurück zum Zitat Richardson, A. J. (2010). Canada between empires. Accountancy and empire (pp. 53–76). London: Routledge. Richardson, A. J. (2010). Canada between empires. Accountancy and empire (pp. 53–76). London: Routledge.
Zurück zum Zitat Richardson, A. J., & Jones, D. B. (2007). Professional “brand”, personal identity and resistance to change in the Canadian accounting profession a comparative history of two accounting association merger negotiations. Accounting History, 12(2), 135–164.CrossRef Richardson, A. J., & Jones, D. B. (2007). Professional “brand”, personal identity and resistance to change in the Canadian accounting profession a comparative history of two accounting association merger negotiations. Accounting History, 12(2), 135–164.CrossRef
Zurück zum Zitat Rozuel, C. (2011). The moral threat of compartmentalization: Self, roles and responsibility. Journal of Business Ethics., 102, 685–697.CrossRef Rozuel, C. (2011). The moral threat of compartmentalization: Self, roles and responsibility. Journal of Business Ethics., 102, 685–697.CrossRef
Zurück zum Zitat Samsonova-Taddei, A., & Humphrey, C. (2014). Transnationalism and the transforming roles of professional accountancy bodies: Towards a research agenda. Accounting, Auditing & Accountability Journal, 27(6), 903–932.CrossRef Samsonova-Taddei, A., & Humphrey, C. (2014). Transnationalism and the transforming roles of professional accountancy bodies: Towards a research agenda. Accounting, Auditing & Accountability Journal, 27(6), 903–932.CrossRef
Zurück zum Zitat Satz, D. (2010). Why some things should not be for sale: The moral limits of markets. Oxford: Oxford University Press.CrossRef Satz, D. (2010). Why some things should not be for sale: The moral limits of markets. Oxford: Oxford University Press.CrossRef
Zurück zum Zitat Sian, S. (2007). Patterns of prejudice: Social exclusion and racial demarcation in professional accountancy in Kenya. Accounting Historians Journal, 34(2), 1.CrossRef Sian, S. (2007). Patterns of prejudice: Social exclusion and racial demarcation in professional accountancy in Kenya. Accounting Historians Journal, 34(2), 1.CrossRef
Zurück zum Zitat Sidhu, J., & West, B. (2014). The emergent Institute of Chartered Accountants of India: An upper-caste profession. Accounting History, 19(1–2), 115–132.CrossRef Sidhu, J., & West, B. (2014). The emergent Institute of Chartered Accountants of India: An upper-caste profession. Accounting History, 19(1–2), 115–132.CrossRef
Zurück zum Zitat Sikka, P. (2009). Commentary on Roy Suddaby, Yves Gendron and Helen Lam “the organizational context of professionalism in accounting”. Accounting, Organizations and Society, 34(3), 428–432.CrossRef Sikka, P. (2009). Commentary on Roy Suddaby, Yves Gendron and Helen Lam “the organizational context of professionalism in accounting”. Accounting, Organizations and Society, 34(3), 428–432.CrossRef
Zurück zum Zitat Spence, C., Drambin, C., Carter, C., Husillos, J., Archel, P., & Belal, A. (2016). Tracking habitus across a transnational professional field. Work, Employment and Society, 30(1), 3–20.CrossRef Spence, C., Drambin, C., Carter, C., Husillos, J., Archel, P., & Belal, A. (2016). Tracking habitus across a transnational professional field. Work, Employment and Society, 30(1), 3–20.CrossRef
Zurück zum Zitat Suddaby, R., Cooper, D. J., & Greenwood, R. (2007). Transnational regulation of professional services: Governance dynamics of field level organizational change. Accounting, Organizations and Society, 32(4), 333–362.CrossRef Suddaby, R., Cooper, D. J., & Greenwood, R. (2007). Transnational regulation of professional services: Governance dynamics of field level organizational change. Accounting, Organizations and Society, 32(4), 333–362.CrossRef
Zurück zum Zitat Thomson, K., & Jones, J. (2016). Colonials in camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity. Critical Perspectives on Accounting, 35, 58–75.CrossRef Thomson, K., & Jones, J. (2016). Colonials in camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity. Critical Perspectives on Accounting, 35, 58–75.CrossRef
Zurück zum Zitat Van Laer, K., & Janssens, M. (2014). Between the devil and the deep blue sea: Exploring the hybrid identity narratives of ethnic minority professionals. Scandinavian Journal of Management, 30(2), 186–196.CrossRef Van Laer, K., & Janssens, M. (2014). Between the devil and the deep blue sea: Exploring the hybrid identity narratives of ethnic minority professionals. Scandinavian Journal of Management, 30(2), 186–196.CrossRef
Zurück zum Zitat Watson, G. W., Freeman, R. E., & Parmar, B. (2008). Connected moral agency in organizational ethics. Journal of Business Ethics, 81(2), 323–341.CrossRef Watson, G. W., Freeman, R. E., & Parmar, B. (2008). Connected moral agency in organizational ethics. Journal of Business Ethics, 81(2), 323–341.CrossRef
Zurück zum Zitat Wilcox, T. (2012). Human resource management in a compartmentalized world: Whither moral agency. Journal of Business Ethics, 111, 85–96.CrossRef Wilcox, T. (2012). Human resource management in a compartmentalized world: Whither moral agency. Journal of Business Ethics, 111, 85–96.CrossRef
Zurück zum Zitat Wyatt, A. R., & Gaa, J. C. (2004). Accounting professionalism: A fundamental problem and the quest for fundamental solutions. CPA Journal, 74(3), 22–28. Wyatt, A. R., & Gaa, J. C. (2004). Accounting professionalism: A fundamental problem and the quest for fundamental solutions. CPA Journal, 74(3), 22–28.
Zurück zum Zitat Ybema, S., Keenoy, T., Oswick, C., Beverungen, A., Ellis, N., & Sabelis, I. (2009). Articulating identities. Human Relations, 62(3), 299–322.CrossRef Ybema, S., Keenoy, T., Oswick, C., Beverungen, A., Ellis, N., & Sabelis, I. (2009). Articulating identities. Human Relations, 62(3), 299–322.CrossRef
Metadaten
Titel
Precarious Professionals: (in)Secure Identities and Moral Agency in Neocolonial Context
verfasst von
Kelly Thomson
Joanne Jones
Publikationsdatum
01.07.2016
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 4/2017
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-016-3218-3

Weitere Artikel der Ausgabe 4/2017

Journal of Business Ethics 4/2017 Zur Ausgabe