Professional accounting accreditation: A comparative analysis between Australia and Italy
Seminario interrno del Departamento de Economía Financiera y Contabilidad
Información del evento
- Lugar:
- Universidad Pablo de Olavide
- Dirección:
Edificio 7, planta 3ª sala de seminarios 30
- Inicio:
- |
- Finalización:
- Presencial
Ponente: Dr. Michael Kend de la RMIT University , Melbourne
Breve reseña de su CV: He has been at RMIT University, Australia for 19 years as a full time academic. He has published in the areas of accounting education, audit technology, audit and assurance markets and corporate law reforms. He has published a number of studies in leading business journals, such as Accounting and Finance, ABACUS, International Journal of Auditing, Accounting Education, and Critical Perspectives on Accounting. He has been awarded several external grants including from the ICAEW, ARC Linkage grants and the AFAANZ research grants scheme. Since 2025, Dr Kend has been the research seminar coordinator, for the Department of Accounting and Financial Planning, RMIT, Melbourne.
To explore the relationship between professional accounting bodies and academia in the context of professional accreditation in two different institutional settings and countries (Australia and Italy), to highlight the form of the main institutional logics at play, and how diverse processes and negotiations between the two bodies are conducted to achieve accreditation. Inspired by Duff et al. (2020), this study uses institutional logics framework, with specific reference to commercial and fiduciary logics. Exactly 33 semi structured interviews with key stakeholders from the professional accounting bodies and academia involved in the professional accounting accreditation processes in both Australia and Italy are conducted, transcribed and analysed. The current accreditation practices are based on fiduciary logics in Italy, where the reputation of academia appears to drive professional accreditation and membership. The relationships between academia and professional bodies in Italy are flexibly constructed through informal interactions, whereas, in Australia, the two bodies appear to be both driven by commercial logics and their reciprocal relationships are defined through a very clear and systematic accreditation process. This study informs professional accounting bodies and academia about the fundamental logics that drive their relationship, in two institutional contexts of professional accreditation. It identifies areas of challenge and improvement within such relationships for both contexts and, in turn. This study extends the framework and findings of Duff et al. (2020) by focusing on professional accounting accreditation via a comparative study of two institutional settings: Australia and Italy.