FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2019659849> ?p ?o ?g. }

• W2019659849 endingPage "130" @default.
• W2019659849 startingPage "111" @default.
• W2019659849 abstract "This study examines the objections of some chartered accountants (CAs) to the recently proposed merger of the three accounting professions in Canada. An exploratory content analysis was conducted to investigate CAs' discussions on the online forum set up by the three accounting bodies. The results suggest that CAs viewed themselves narrowly as: (1) someone who passed the Uniform Evaluation (UFE), (2) much different from or superior to certified management accountants (CMAs) and certified general accountants (CGAs), and (3) validated by third parties (such as international counterparts) and external factors (such as job market opportunities). As a result, the proposed merger was seen as a threat to their professional identities. CAs also perceived unfairness of the merger process and the leadership of their institute. These factors together were found to have influenced CAs' objections, which were manifested in multiple levels of resistant behavior toward different targets. Implications for practice are also discussed. L'auteur s'intéresse à l'opposition de certains comptables agréés (CA) à la fusion récemment proposée des trois professions comptables au Canada. Il soumet à une analyse de contenu exploratoire les réflexions des CA sur le forum de discussion créé par les trois organismes comptables. Les résultats de cette analyse semblent indiquer que les CA ont d'eux-mêmes une vision étroite selon laquelle 1) ils ont réussi l'évaluation uniforme (UFE), 2) ils sont très différents des comptables en management accrédités (CMA) et des comptable généraux accrédités (CGA) ou supérieurs à eux et 3) leurs compétences sont validées par des tiers (comme leurs homologues internationaux) et par des éléments externes (comme les ouvertures dont ils bénéficient sur le marché de l'emploi). Ils envisagent donc la fusion proposée comme une menace à leur identité professionnelle. Les CA ont également perçu une déloyauté dans le processus de fusion et le leadership de leur institut. Ces facteurs réunis, a-t-on constaté, ont influé sur l'opposition des CA, qui s'est manifestée par des comportements de résistance d'intensité diverse à l'égard de différentes cibles. L'auteur analyse également les conséquences de ces oppositions pour l'exercice de la profession." @default.
• W2019659849 created "2016-06-24" @default.
• W2019659849 creator A5046595850 @default.
• W2019659849 date "2012-06-01" @default.
• W2019659849 modified "2023-10-01" @default.
• W2019659849 title "Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada" @default.
• W2019659849 cites W1586328896 @default.
• W2019659849 cites W1592478671 @default.
• W2019659849 cites W1988721437 @default.
• W2019659849 cites W2003602430 @default.
• W2019659849 cites W2015152577 @default.
• W2019659849 cites W2020990497 @default.
• W2019659849 cites W2027972120 @default.
• W2019659849 cites W2035036177 @default.
• W2019659849 cites W2096320953 @default.
• W2019659849 cites W2102756860 @default.
• W2019659849 cites W2103261934 @default.
• W2019659849 cites W2107726929 @default.
• W2019659849 cites W2131870909 @default.
• W2019659849 cites W2142225512 @default.
• W2019659849 cites W2146272101 @default.
• W2019659849 cites W2322807624 @default.
• W2019659849 cites W2507036346 @default.
• W2019659849 doi "https://doi.org/10.1111/j.1911-3838.2012.00034.x" @default.
• W2019659849 hasPublicationYear "2012" @default.
• W2019659849 type Work @default.
• W2019659849 sameAs 2019659849 @default.
• W2019659849 citedByCount "17" @default.
• W2019659849 countsByYear W20196598492016 @default.
• W2019659849 countsByYear W20196598492017 @default.
• W2019659849 countsByYear W20196598492018 @default.
• W2019659849 countsByYear W20196598492019 @default.
• W2019659849 countsByYear W20196598492020 @default.
• W2019659849 countsByYear W20196598492021 @default.
• W2019659849 countsByYear W20196598492022 @default.
• W2019659849 countsByYear W20196598492023 @default.
• W2019659849 crossrefType "journal-article" @default.
• W2019659849 hasAuthorship W2019659849A5046595850 @default.
• W2019659849 hasConcept C121955636 @default.
• W2019659849 hasConcept C138885662 @default.
• W2019659849 hasConcept C144133560 @default.
• W2019659849 hasConcept C15708023 @default.
• W2019659849 hasConcept C162324750 @default.
• W2019659849 hasConcept C17744445 @default.
• W2019659849 hasConcept C178550888 @default.
• W2019659849 hasConcept C186027771 @default.
• W2019659849 hasConcept C187736073 @default.
• W2019659849 hasConcept C199539241 @default.
• W2019659849 hasConcept C2780668109 @default.
• W2019659849 hasConcept C46304622 @default.
• W2019659849 hasConcept C549774020 @default.
• W2019659849 hasConcept C94625758 @default.
• W2019659849 hasConceptScore W2019659849C121955636 @default.
• W2019659849 hasConceptScore W2019659849C138885662 @default.
• W2019659849 hasConceptScore W2019659849C144133560 @default.
• W2019659849 hasConceptScore W2019659849C15708023 @default.
• W2019659849 hasConceptScore W2019659849C162324750 @default.
• W2019659849 hasConceptScore W2019659849C17744445 @default.
• W2019659849 hasConceptScore W2019659849C178550888 @default.
• W2019659849 hasConceptScore W2019659849C186027771 @default.
• W2019659849 hasConceptScore W2019659849C187736073 @default.
• W2019659849 hasConceptScore W2019659849C199539241 @default.
• W2019659849 hasConceptScore W2019659849C2780668109 @default.
• W2019659849 hasConceptScore W2019659849C46304622 @default.
• W2019659849 hasConceptScore W2019659849C549774020 @default.
• W2019659849 hasConceptScore W2019659849C94625758 @default.
• W2019659849 hasIssue "2" @default.
• W2019659849 hasLocation W20196598491 @default.
• W2019659849 hasOpenAccess W2019659849 @default.
• W2019659849 hasPrimaryLocation W20196598491 @default.
• W2019659849 hasRelatedWork W2042998434 @default.
• W2019659849 hasRelatedWork W2096944152 @default.
• W2019659849 hasRelatedWork W2359320140 @default.
• W2019659849 hasRelatedWork W2381327865 @default.
• W2019659849 hasRelatedWork W2788579557 @default.
• W2019659849 hasRelatedWork W2899084033 @default.
• W2019659849 hasRelatedWork W3093286364 @default.
• W2019659849 hasRelatedWork W3121893447 @default.
• W2019659849 hasRelatedWork W4310171861 @default.
• W2019659849 hasRelatedWork W4310191796 @default.
• W2019659849 hasVolume "11" @default.
• W2019659849 isParatext "false" @default.
• W2019659849 isRetracted "false" @default.
• W2019659849 magId "2019659849" @default.
• W2019659849 workType "article" @default.