University of AmsterdamUniversity of AmsterdamUvA

  • Terms of use
  • Contact

UvA-DARE (Digital Academic Repository)

  • Home
  • Advanced Search
  • Browse
  • My selection

Search UvA-DARE

Author
M. Canning
B. O'Dwyer
Year
2006
Title
The Influence of the 'Organisation' on the Logics of Action-Pervading Disciplanary Decision Making: The Case of the Institute of Chartered Accountants in Ireland (ICAI)
Journal
Accounting Auditing & Accountability Journal
Volume | Issue number
19 | 1
Pages (from-to)
17-46
Number of pages
30
Document type
Article
Faculty
Faculty of Economics and Business (FEB)
Institute
Amsterdam Business School Research Institute (ABS-RI)
Abstract
Purpose - This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal organisational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision-making process up to December 1999.
Design/methodology/approach - The paper uses evidence gathered from a series of in-depth interviews with members of the ICAI disciplinary and investigation committees.
Findings - Illuminates the internal tensions and conflicts permeating the disciplinary decision-making process of the ICAI and the influence key organisational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.
Research limitations/implications - The evidence presented questions the public interest proclamations of the ICAI with respect to its disciplinary procedures pre-December 1999. It further exposes the tensions between profession protection and society protection motives in the disciplinary decision making of accounting bodies.
Originality/value - This paper represents a first attempt at getting inside the disciplinary decision-making process of a professional accounting body to examine the process using the voices of process participants.

URL
go to publisher's site
Language
English
Permalink
http://hdl.handle.net/11245/1.274708

Disclaimer/Complaints regulations

If you believe that digital publication of certain material infringes any of your rights or (privacy) interests, please let the Library know, stating your reasons. In case of a legitimate complaint, the Library will make the material inaccessible and/or remove it from the website. Please Ask the Library, or send a letter to: Library of the University of Amsterdam, Secretariat, Singel 425, 1012 WP Amsterdam, The Netherlands. You will be contacted as soon as possible.

PrintPrint this pageShareShare via emailShare on facebookShare on linkedinShare on twitter
  • University library
  • About UvA-DARE
  • Disclaimer
Copyright UvA 2014