The meaning of professionalism is changing, with the commercial pressures of globalization exerting dramatic pressures on the nature of professional work and the skill sets required of professionals. This article engages with this debate by reporting on a qualitative, empirical study undertaken...

<title>Abstract</title> This essay is intended as a self-reflective, auto-critique of the ‘social accounting community’. The essay is directed at the academic community of accountants concerned with social accounting. This `community' is predominantly concerned with English language accounting journals and...

Building upon the insights of socio-historical accounting research this paper attempts to show accounting's centrality to major historical events. In this context, accounting is viewed as a technology which was employed in order to implement a particular political programme - the union of the...

1This paper draws on Bourdieu's sociolinguistic theory to interpret the overrepresentation of Anglophone accountants vis-a-vis Francophone comptables in the formative years of North America's first professional accounting association. In a linguistic market, where English was taken for granted...

Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are developed....

This paper reports on an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain. It is found, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a...

Purpose – The purpose of this paper is to explore the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, to consider the implications that this may have for the function that SER serves. Design/methodology/approach – The paper...

Purpose – The purpose of this paper is to highlight the potentials offered by New Product Committees for the development of responsible innovation in the financial services industry; and to provide grounds for policy recommendations. Design/methodology/approach – The paper takes the form of...

Purpose - The purpose of this paper is to highlight the potentials offered by New Product Committees for the development of responsible innovation in the financial services industry; and to provide grounds for policy recommendations. Design/methodology/approach - The paper takes the form of...

The introduction of index-based derivatives is one of the most important developments in post-war financial markets; today these contracts are amongst the most commonly traded financial instruments. Yet, no sociological accounts based on empirical material have focused on the creation of...