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۵,۰۰۰ تومان
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The dark side of professions: the
big four and tax avoidance
Susan Addison and Frank Mueller
Business School, Newcastle University, Newcastle-upon-tyne, UK
Abstract
Purpose – The purpose of this paper is to discuss the rhetorical framings that can be discerned by
applying discourse analysis to a publicly available transcript of a Public Accounts Committee (PAC)
inquiry in the UK.
Design/methodology/approach – In particular, the authors examine the discursive tactics used
during the 2013 investigation by the House of Commons PAC, “Tax Avoidance: The Role of Large
Accountancy Firms”.
Findings – Two opposing rhetorical framings of “tax avoidance” are analysed which the authors see
developing incrementally and directly opposing each other. Metaphors are used by the PAC to
exemplify the dark side of professions, including potentially transgressing the boundaries of
what constitutes “tax avoidance”. This is counteracted by the Big Four portraying an alternative
market-oriented/neo-liberal view of professions pursuing a societal good through dedication to
promoting market competition.
Originality/value – Whilst one rhetorical framing is predicated on being able to draw a clear
distinction between tax evasion and tax avoidance, the alternative rhetorical framing contests this
distinction and contributes to an existing cultural account that paints the dark side of some of the
professions. Extending the work of Creed et al. (2002) and Alexander (2011), the authors demonstrate
the bridging between micro-level discursive acts and broader cultural accounts, at the macro level.
As such the authors discuss the pertinence of this multi-level discursive contest, within post-inquiry
sensemaking, for understanding the “dark side” of professions.
Keywords Tax avoidance, Accounting, Post-inquiry sensemaking, Public Accounts Committee,
Rhetorical framing, The Big Four
Paper type Research paper


Beyond segments in movement:
a “small” agenda for research
in the professions
Carlos Ramirez
Accounting and Management Control Department, ESSEC Business School,
Cergy Pontoise Cedex, France
Lindsay Stringfellow
Organisation Studies Department, University of Exeter Business School,
Exeter, UK, and
Mairi Maclean
Newcastle University Business School, Newcastle-upon-Tyne, UK
Abstract
Purpose – The small accounting practice, despite being the most numerous part of the profession by
number of firms, remains largely under-researched. Part of the reason the small practice category
remains elusive is that researchers find it difficult to precisely define the object to study, and yet,
this may be precisely the reason for studying it. Envisaging how this category is “represented” in
institutionalized settings, constitutes a rich agenda for future research as it allows the small
practitioner world to be connected to the issue of intra-professional segmentation. The paper aims to
discuss these issues.
Design/methodology/approach – This paper proposes reinvigorating research around Bucher and
Strauss’ (۱۹۶۱) conceptualization of professions as “segments in movement”. At the same time as
advocating a better investigation of the small practitioner segment itself, it suggests to take the latter
as an example to further explore the vision of professions as segments “more or less delicately held
together”. To this end, there is a potential for cross-fertilization between Bucher and Strauss’ research
programme and a range of other theoretical frameworks.
Findings – The discussion points towards how small practice, as a segment whose history and
characteristics reflect the different struggles that have led to the creation of the professional
accounting body and marked its subsequent evolution, is far from insignificant. Segmenting the
profession in categories related to “size” offers an opportunity to deal with an under-investigated
aspect of professions’ sociology and history, which encapsulates its inherent diversity and hierarchy.
Whilst the professional body may replicate the hierarchy that structures broader society, the meaning
of small itself, within a hierarchy of organizations, is also a relative concept. It is politically charged,
and must be delicately managed in order to maintain harmony within the polarized professional space.
Originality/value – The small practitioner has been much overlooked in the accounting literature,
and the literature on the professions has overemphasized aspects of its cohesiveness. The authors
contribute a revitalized agenda for researchers to explore the dynamics of heterogeneity and unity in
the professional body, by focusing a lens on the small practice and extending the “segments in
movements” premise beyond the functional division of professions.
Keywords Categorization, Globalization, Professional identity, Hierarchy, Accounting profession,
Small practitioner
Paper type Conceptual paper


Media coverage of accounting:
the NRL salary cap crisis
Paul Andon and Clinton Free
Australian School of Business, University of New South Wales,
Sydney, Australia
Abstract
Purpose – Arguing that the print media act as a claims-making forum for the social construction and
contestation of crises, the aim of this paper is to explore how the print media mediated two audits
commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in
Australia.
Design/methodology/approach – This paper draws upon critical discourse analysis to examine
the media coverage of the two audits by the two major Australian media organisations, News Limited
and Fairfax Media Limited. The analysis is based on a qualitative study complemented by
quantitative techniques that explore critical incidents and representations in the daily press.
Findings – The paper illustrates the way in which News Limited, the owner of the infringing club,
mobilised its media platform to promote favourable viewpoints and interpretations and how these
were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the
treatment of the two audits is produced.
Originality/value – This paper provides evidence that commercial interests of owner/publishers
coloured media coverage of the two audits, which were central pillars of the crisis management
strategy of News Limited and the NRL. Implications for the media’s contribution to public
accountability, accounting outputs and impression management, and the growing commercial
diversification and reach of media outlets are considered.
Keywords Crisis, Media, Accounting outputs, Coverage bias, Media bias, Statement bias
Paper type Research paper


Media coverage of accounting:
the NRL salary cap crisis
Paul Andon and Clinton Free
Australian School of Business, University of New South Wales,
Sydney, Australia
Abstract
Purpose – Arguing that the print media act as a claims-making forum for the social construction and
contestation of crises, the aim of this paper is to explore how the print media mediated two audits
commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in
Australia.
Design/methodology/approach – This paper draws upon critical discourse analysis to examine
the media coverage of the two audits by the two major Australian media organisations, News Limited
and Fairfax Media Limited. The analysis is based on a qualitative study complemented by
quantitative techniques that explore critical incidents and representations in the daily press.
Findings – The paper illustrates the way in which News Limited, the owner of the infringing club,
mobilised its media platform to promote favourable viewpoints and interpretations and how these
were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the
treatment of the two audits is produced.
Originality/value – This paper provides evidence that commercial interests of owner/publishers
coloured media coverage of the two audits, which were central pillars of the crisis management
strategy of News Limited and the NRL. Implications for the media’s contribution to public
accountability, accounting outputs and impression management, and the growing commercial
diversification and reach of media outlets are considered.
Keywords Crisis, Media, Accounting outputs, Coverage bias, Media bias, Statement bias
Paper type Research paper


The field of accounting
Exploring the presence and absence
of accounting in Cambodia
Prem W. Senarath Yapa
School of Accounting, RMIT University, Melbourne, Australia
Kerry Jacobs
School of Business, UNSW Canberra, Canberra, Australia, and
Bopta Chan Huot
Ministry of Economy and Finance, Phnom Penh, Cambodia
Abstract
Purpose – The purpose of this paper is to explore the field of accounting as a nexus between the rise
of industrial societies, strategies of elites to preserve and reproduce privilege, practices of state control
and the external forces of colonisation and globalisation. The authors explore this field in the context of
Cambodia which embodies a particularly diverse range of internal and external influences.
Design/methodology/approach – A qualitative research approach is employed. The research
methods were an analysis of secondary sources and interviews with key officials former Head of State
and academics. An effort was made to interview Khmer Rouge survivors about the nature of the
accounting practices, class and state control.
Findings – During the pre-colonial and the period of French colonial influence, there was relatively
accounting practice or distinctive professional bodies. Under the Khmer Rouge there was both a clear
rejection of individuals with accounting skills while there were some attempts to use of elements of
accounting as tools of central control. This use of accounting as a tool of control was further
normalised under Vietnamese rule and socialism. Following the restoration of independence there was
some French influence on the growth of institutional and practices of accounting. However, these
institutions and practices have been modified and refined by recent growth of international accounting
firms and the Association of Chartered Certified Accountants.
Research limitations/implications – This paper has significant implications for understanding the
nature and development of the accounting in developing countries, recognising both national and
internal influences.
Practical implications – This paper has practical implications for understanding the nature and
changes associated with the accounting profession in a global context.
Originality/value – This paper adds new literature on accounting which recognises the nexus of
interests, practices and institutions associated with the field of accounting.
Keywords Cambodia, Accounting profession,
Kampuchea Institute of Certified Public Accountants and Auditors (KICPA), Khmer Rouge
Paper type Research paper

 



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