What is it about?
Based on twenty years of material on the conflict between small auditors and Big 4 on the implementation of global regulation, we analyze the role of professional associations and chambers in representing the interests of different segments.
Featured Image
Photo by Charl Folscher on Unsplash
Why is it important?
We show how small and medium sized accounting firms differentiate their interests from the large firms and build a distinctive identity offering an alternative to increasing globalization in accounting.
Perspectives
This piece was a fascinating journey along the developement of the audit profession in Germany, refelecting tensions between local and global traditions, showing the capacity of indivduals to influence the fate of a profession and demonstrating the potential of agency for change.
Dr Georg Loscher
Bundeswehr University Munich
Read the Original
This page is a summary of: Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field, European Accounting Review, February 2021, Taylor & Francis,
DOI: 10.1080/09638180.2021.1882319.
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