Oligarchy in professional accounting bodies: Challenges for governance and leader-member relations

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE Contemporary Accounting Research Pub Date : 2024-03-13 DOI:10.1111/1911-3846.12946
Conor Clune, Paul Andon
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Abstract

Drawing on Robert Michels's “iron law” of oligarchy, this study examines a governance crisis that unfolded at one of the world's largest professional accounting bodies (PABs)—CPA Australia. We leverage Michels's century-old contribution to the social sciences to explore how this crisis sheds light on the challenges that PAB governance arrangements can pose when PAB leadership and membership priorities conflict. By applying Michels's seminal work to theorize the origins, escalation, leadership collapse, and eventual resolution of this PAB governance crisis, we illuminate how governance arrangements fueled conflict and fostered a democratic deficit that frustrated sections of the membership in their attempts to debate issues, exercise accountability on leadership matters, and become involved in governance reform. Overall, our analysis reveals that despite espoused principles of equity and participation, PABs are vulnerable to oligarchy impacting how their leaders relate to the interests of their members. Implications for the capacity of PABs to accommodate member conflict and for member participation in the current-day professional context are discussed.

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专业会计机构中的寡头政治:治理和领导者与成员关系面临的挑战
本研究借鉴罗伯特-米歇尔斯(Robert Michels)的寡头政治 "铁律",探讨了世界上最大的专业会计机构(PAB)之一--澳大利亚注册会计师协会(CPAA)所发生的治理危机。我们借助米歇尔斯百年来对社会科学的贡献,探讨这场危机如何揭示了当专业会计师协会领导层与会员优先事项发生冲突时,专业会计师协会治理安排可能带来的挑战。通过运用米歇尔斯的开创性工作来理论化这次人民行动局治理危机的起源、升级、领导层崩溃和最终解决,我们阐明了治理安排是如何助长冲突和造成民主赤字的,从而使部分成员在试图辩论问题、对领导层事项行使问责制和参与治理改革时受挫。总之,我们的分析表明,尽管倡导公平和参与的原则,但 PAB 很容易受到寡头政治的影响,从而影响其领导者与成员利益的关系。本文受版权保护。本文受版权保护,保留所有权利。
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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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