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• W1978222469 abstract "This article aims at contributing to sociology of accountancy profession by analysing how professional organisations govern various categories that have emerged in professional body throughout its history. To this end, attempt by Institute of Chartered Accountants in England and Wales to give an institutional existence to category of the small practitioner is examined. The plasticity and polysemic nature of notion of smallness, which refers simultaneously to physical (small/big), geographical (local/global) and moral (anonymous/notorious) characteristics, offers a particular opportunity to show how these three dimensions have been integrated into evolving organisational arrangements and discourses aimed at legitimising professional order. It is contended that definition of what small practitioners are, and how they should be dealt with, can only be understood as part of broader issue of governance of accountancy community and nature of professional body. The ICAEW's efforts to problematise nature of small practices indicates a will to integrate distant modalities of accounting expertise into a single professional space, so as to prevent physical and geographical distance between big and small firms from becoming too conspicuous a hierarchical distinction, and thus preserve ideal of community of peers upon which professional bodies have been built." @default.
• W1978222469 created "2016-06-24" @default.
• W1978222469 creator A5063219305 @default.
• W1978222469 date "2003-04-01" @default.
• W1978222469 modified "2023-09-27" @default.
• W1978222469 title "Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK" @default.
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