This paper shows that evidence form existing research results on positive trade effects of a more homogeneous professional regulation cannot be transferred without restrictions to intra-European trade with professional services in the sectors of accounting, architectural, engineering and legal...

This paper shows that evidence form existing research results on positive trade effects of a more homogeneous professional regulation cannot be transferred without restrictions to intra-European trade with professional services in the sectors of accounting, architectural, engineering and legal...

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds for the Accounting Institution have been established that would determine its further development vector. Priorities in the Accounting Institution transformation management...

Purpose – The purpose of this paper is to extend research on contemporary forms of oversight surrounding professional work in an era characterized by increased skepticism regarding professional claims and the rise of independent regulatory authorities. The authors investigate the interplay...

This article considers points of convergence and divergence in English-language publications in the sociology of professions. While research on professions in the US, UK, Canada and Western Europe shares many similarities, UK researchers have devoted more attention to professional regulation,...

This paper presents a critical analysis of public interest arguments employed by the USA public accounting profession. We build on prior research that deals with the public accounting profession's public interest commitments, specifically Willmott (1990), Parker (1994), Robson et al. (1994),...

The representation of ‘the child’ within children's services and the representations of ‘risk’ and its management have implications for disabled people hoping to qualify for and work within certain professions. This article assesses the relevance for children's services of findings from...

Co-operatives and labour societies are the most important organisations within the framework of Social Economy. The establishment of these societies, which create employment in the private sector with a democratic philosophy based on mutual help, has been recently boosted thanks to the support...

This article aims at bridging two dimensions that have been often addressed separately by the sociology of professional groups: intra-professional divisions and the governance of professionals. Taking professional accountants as an example, the attempt by the Institute of Chartered Accountants...