Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field
نویسندگان
چکیده
This paper examines professional associations’ local responses to global demands of accounting standardisation. Our longitudinal study from 1998 2018 analyses how associations the German audit profession engaged in an intense framing contest over adoption external quality controls. Drawing on concept strategic action field and literature framing, we unpack gap between large firms small increasingly undermined capacity fulfil their dual role governance representation. We unveil failed attempt maintain image unified ultimately led creation a new association representing ‘small auditor’ professional, which successfully, albeit temporarily, took control auditing. findings suggest that passivity process translating regulatory regimes should not be presumed. Rather, provide insight into can rebuild own identity by actively responding waves regulation. Doing so, contrary prior research, our case highlights units within fields are necessarily aligned with interests most powerful actors.
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ژورنال
عنوان ژورنال: European Accounting Review
سال: 2021
ISSN: ['1468-4497', '0963-8180']
DOI: https://doi.org/10.1080/09638180.2021.1882319