Orthodoxia Kyriacou

Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence

Abstract In advancing the ‘professionalizing’ claims, the UK accountancy bodies emphasise that their members have command of practical and theoretical education, engage in ethical conduct, serve the public interest and act in a socially responsible way. However, such claims are routinely problematized by scandals that highlight the highly partisan role of accounting and accountants and failures of accounting education. Rather than undertaking a radical review of accounting education, the professional bodies seek to rebuild confidence in accounting and their jurisdictions by (re)affirming that accounting education is or will be devoted to producing reflective accountants through educational processes focussing on sound education principles, ethics, professional scepticism, lifelong learning opportunities, distinguishing between private and public interest and serving the public interest. These promises presuppose that students on professional accounting courses are exposed to such values. To advance the debate, this paper examines a number of financial accounting, auditing and management accounting books and finds that, beyond a technical and instrumental view of accounting, there is little discussion of theories, principles, ethics, public interest, globalization, scandals or social responsibility to produce socially reflective accountants.

Exploring inclusion, exclusion and ethnicities in the institutional structures of UK accountancy

Purpose – This paper seeks to explore the ways in which discrimination is exercised institutionally. The paper takes as its focus the UK institutional structures of accountancy.Design/methodology/approach – The paper uses a conceptual framework which explores the connections between institutional structures of UK accountancy and the rich experiences of individuals.Findings – The narrative themes clearly illustrate the intersection of gender, ethnicity and identity across the institutional structures. Varying degrees of inclusion and exclusion are visible in the accountancy workplace.Research limitations/implications – The oral history approach has its inherent limitations and many of the respondents were “snowball” contacts rather than drawn from a large randomly chosen selection.Practical implications – This paper prioritises individual experience of unfair discrimination. Although research in this area of accountancy is emergent, it argues that the voice of the individual needs to be listened to by the ...

Creative accounting practice and business performance: evidence from Pakistan

This paper explores the issue of creative accounting and evidence of its use in Pakistan. The financial characteristics of Pakistani companies, officially or publically identified for using some form of creative accounting are investigated and explored. Through the use of financial ratios and a control sample of companies identified for not having used creative accounting are analysed and compared. Survey results show statistically significant differences in sample-control comparison of ratios and indicate that there appears to be a convergence of opinions on the use of such practices. Further, the findings provide evidence that financial characteristics, as measured by ratios, could be used as a tool to identify companies that are likely to be involved in creative accounting and therefore form a basis for measuring, controlling and influencing how company performance may be perceived.

An exploration in visibility: some experiences of Indian women accountants

Many studies have emerged in the accounting field that explore womens experiences in developed economies. However, little research has been undertaken to investigate the experiences and realities facing practising women accountants in India. The study offers exploratory insights into this area (against the backdrop of the internationalisation and globalisation of accounting). The study involved 17 women accounting practitioners from four major commercial cities in India: Mumbai, Chennai, Bangalore and Hyderabad. The results indicate that several practitioners experienced difficulties in certain areas of practice, whereas others reported that they did not experience any barriers to advancement. A discussion concerning limitations and areas for further research are presented in the conclusion.