会计职业化(缺乏)进展:葡萄牙非会计师的见解

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2024-05-05 DOI:10.1111/auar.12420
Fernanda Leão, Delfina Gomes
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引用次数: 0

摘要

有文献对专业会计在社会层面的成功表示担忧。本研究利用对葡萄牙社区抽样进行的问卷调查数据,从宏观层面为更好地理解专业会计的社会维度提供见解。研究探讨了会计界的非专业社会如何根据地位、竞争、能力和热情等社会判断变量对会计师进行定位,并使用结构方程模型检验了这些变量对会计师社会形象的影响。结果表明,地位、竞争、能力和热情都是构建现代会计师社会形象的关键因素。会计师被认为是适度热情、能力出众和善于合作的中下层群体。这些发现证实了会计行业在提高会计师的社会地位方面存在困难,并强化了会计行业社会流动性有限的观点。所发现的高能力水平表明,会计师的社会权力较弱。未来的研究可以调查能力感知原型中的软技能和网络能力如何提升会计群体的较高社会地位。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal

Concerns about the success of professional accountancy in terms of its social dimension have been expressed in the literature. This study uses data from a questionnaire survey administered to a Portuguese community sample to provide insights for a better understanding of the social dimension of professional accountancy at the macro level. It examines how lay society in accounting posits accountants along the social judgement variables of status, competition, competence and warmth and tests these variables’ influence on accountants’ social image using structural equation modelling. The results indicate that status, competition, competence and warmth are all critical factors in constructing the social image of modern accountants. Accountants are perceived as modestly warm, highly competent and a cooperative lower middle-class group. These findings confirm the profession's difficulties in enhancing accountants’ perceived social standing and reinforce the view of limited social mobility in the accountancy profession. The high level of competence identified suggests weak social power in the case of accountancy. Future research may investigate how soft skills and networking abilities in the perceived prototype of competence can promote the higher social standing of the accountancy group.

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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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