Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field

References

• Becker, B. (2018, June 4). Es geht um Beraterhonorare in Millionenhöhe. Wirtschaftswoche. https://www.wiwo.de/unternehmen/dienstleister/wirtschaftspruefer-es-geht-um-beraterhonorare-in-millionenhoehe/22641214.html
   Google Scholar
• Becker, S. D., Messner, M., & Schäffer, U. (2020). The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from beyond budgeting. Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12593
   Web of Science ®Google Scholar
• Benford, R. D., & Snow, D. A. (2000). Framing processes and social movements: An overview and assessment. Annual Review of Sociology, 26(1), 611–639. https://doi.org/10.1146/annurev.soc.26.1.611
   Web of Science ®Google Scholar
• Bourdieu, P. (1977). Outline of a theory of practice. Cambridge University Press.
   Google Scholar
• Caramanis, C. V. (1999). International accounting firms versus Indigenous auditors: Intra-professional conflict in the Greek auditing profession, 1990–1993. Critical Perspectives on Accounting, 10(2), 153–196. https://doi.org/10.1006/cpac.1997.0213
   Google Scholar
• Caramanis, C. V. (2002). The interplay between professional groups, the state and supranational agents: Pax Americana in the age of ‘globalisation’. Accounting, Organizations and Society, 27(4), 379–408. https://doi.org/10.1016/S0361-3682(01)00006-X
   Web of Science ®Google Scholar
• Caramanis, C. V. (2005). Rationalisation, charisma and accounting professionalisation: Perspectives on the intra-professional conflict in Greece, 1993–2001. Accounting, Organizations and Society, 30(3), 195–221. https://doi.org/10.1016/j.aos.2004.01.002
   Web of Science ®Google Scholar
• Caramanis, C. V., Dedoulis, E., & Leventis, S. (2015). Transplanting Anglo-American accounting oversight boards to a diverse institutional context. Accounting, Organizations and Society, 42, 12–31. https://doi.org/10.1016/j.aos.2015.01.001
   Web of Science ®Google Scholar
• Cioffi, J. W. (2002). Restructuring “Germany Inc.”: The politics of company and takeover law reform in Germany and the European Union. Law & Policy, 24(4), 355–402. https://doi.org/10.1111/j.0265-8240.2002.00161.x
   Google Scholar
• Clune, C., & O’Dwyer, B. (2020). Framing engagement that resonates: Organizing advocacy for corporate social and environmental accountability. European Accounting Review, 29(5), 851–875. https://doi.org/10.1080/09638180.2020.1746374
   Web of Science ®Google Scholar
• Cooper, D. J., & Robson, K. (2006). Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society, 31(4–5), 415–444. https://doi.org/10.1016/j.aos.2006.03.003
   Web of Science ®Google Scholar
• Cornelissen, J. P., & Werner, M. D. (2014). Putting framing in perspective: A review of framing and frame analysis across the management and organizational literature. Academy of Management Annals, 8(1), 181–235. https://doi.org/10.5465/19416520.2014.875669
   Web of Science ®Google Scholar
• De Beelde, I. (2002). Creating a profession ‘out of nothing’? The case of the Belgian auditing profession. Accounting, Organizations and Society, 27(4–5), 447–470. https://doi.org/10.1016/S0361-3682(01)00045-9
   Web of Science ®Google Scholar
• Denzin, N. K. (2009). The research act: A theoretical introduction to sociological methods. Aldine Transaction.
   Google Scholar
• DiMaggio, P. J., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
   Web of Science ®Google Scholar
• Dörner, D. (1999). Die externe Qualitätskontrolle für Wirtschaftsprüfer und vereidigte Buchprüfer. WPK-Mitteilungen, 3, 126–132.
   Google Scholar
• Durocher, S., Gendron, Y., & Picard, C.-F. (2015). Waves of global standardization: Small practitioners’ resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory, 35(1), 65–88. https://doi.org/10.2308/ajpt-51303
   Web of Science ®Google Scholar
• Dykxhoorn, H. J., & Sinning, K. E. (1992). Should the accounting profession fear greater government regulation? A look at the German profession. Journal of International Accounting, Auditing and Taxation, 1(1), 81–91. https://doi.org/10.1016/1061-9518(92)90008-4
   Google Scholar
• Engelken, E. (2005). Peer Review fesselt den Berufsstand. Consultant, November, 12–22.
   Google Scholar
• Evans, L. (2003). Auditing and audit firms in Germany before 1931. Accounting Historians Journal, 30(2), 29–65. https://doi.org/10.2308/0148-4184.30.2.29
   Google Scholar
• Evans, L. (2005). “Truly impartial, truly serving the public”: Anglo-American influences on the development of auditing in Germany. In R. Ajami, E. Arrington, F. Mitchell, & H. Norreklit (Eds.), Globalization, management control and ideology: Local and multinational perspectives (pp. 213–234). DJOF Publishing.
   Google Scholar
• Evans, L. (2018a). Shifting strategies: The pursuit of closure and the ‘Association of German Auditors.’. European Accounting Review, 27(4), 683–712. https://doi.org/10.1080/09638180.2017.1329658
   Web of Science ®Google Scholar
• Evans, L. (2018b). Language, translation and accounting: Towards a critical research agenda. Accounting, Auditing & Accountability Journal, 31(7), 1844–1873. https://doi.org/10.1108/AAAJ-08-2017-3055
   Web of Science ®Google Scholar
• Evans, L., & Honold, K. (2007). The division of expert labour in the European audit market: The case of Germany. Critical Perspectives on Accounting, 18(1), 61–88. https://doi.org/10.1016/j.cpa.2005.03.011
   Google Scholar
• Feront, C., & Bertels, S. (2019). The impact of frame ambiguity on field-level change. Organization Studies, 1–31. https://doi.org/10.1177/0170840619878467
   Web of Science ®Google Scholar
• Fligstein, N., & McAdam, D. (2012). A theory of fields. Oxford University Press.
   Google Scholar
• Fogarty, T. J. (1996). The imagery and reality of peer review in the US: Insights from institutional theory. Accounting, Organizations and Society, 21(2–3), 243–267. https://doi.org/10.1016/0361-3682(95)00001-1
   Web of Science ®Google Scholar
• Fogarty, T. J., Radcliffe, V. S., & Campbell, D. R. (2006). Accountancy before the fall: The AICPA vision project and related professional enterprises. Accounting, Organizations and Society, 31(1), 1–25. https://doi.org/10.1016/j.aos.2004.07.004
   Web of Science ®Google Scholar
• Ganster, G. (2000). Freier Beruf und Kapitalgesellschaft—das Ende der freien Professionen? Walter de Gruyter.
   Google Scholar
• Giersberg, G. ((2018, July 14). Die Wirtschaftsprüfer sind gespalten. Frankfurter Allgemeine Zeitung, p. 25.
   Google Scholar
• Gietzmann, M. B., & Quick, R. (1998). Capping auditor liability: The German experience. Accounting, Organizations and Society, 23(1), 81–103. https://doi.org/10.1016/S0361-3682(96)00047-5
   Web of Science ®Google Scholar
• Gioia, D. A., & Thomas, J. B. (1996). Identity, image, and issue interpretation: Sensemaking during strategic change in academia. Administrative Science Quarterly, 41(3), 370–403. https://doi.org/10.2307/2393936
   Web of Science ®Google Scholar
• Goffman, E. (1974). Frame analysis: An essay on the organization of experience. Harvard University Press.
   Google Scholar
• Gray, B., Purdy, J. M., & Ansari, S. (2015). From interaction to institutions: Microprocesses of framing and mechanisms of the structuring of institutional fields. Academy of Management Review, 40(1), 115–143. https://doi.org/10.5465/amr.2013.0299
   Web of Science ®Google Scholar
• Greenwood, R., Oliver, C., Sahlin, K., & Suddaby, R. (2008). Introduction. In R. Greenwood, C. Oliver, K. Sahlin, & R. Suddaby (Eds.), The Sage handbook of organizational institutionalism (pp. 1–46). Sage.
   Google Scholar
• Greenwood, R., & Suddaby, R. (2006). Institutional entrepreneurship in mature fields: The big five accounting firms. Academy of Management Journal, 49(1), 27–48. https://doi.org/10.5465/amj.2006.20785498
   Web of Science ®Google Scholar
• Greenwood, R., Suddaby, R., & Hinings, C. R. (2002). Theorizing change: The role of professional associations in the transformation of institutionalized fields. Academy of Management Journal, 45(1), 58–80. https://doi.org/10.5465/3069285
   Web of Science ®Google Scholar
• Harston, M. E. (1993). The German accounting profession—1931 and before: A reflection of national ideologies. Accounting Historians Journal, 20(2), 139–162. https://doi.org/10.2308/0148-4184.20.2.139
   Google Scholar
• Hazgui, M., & Malsch, B. (2019). Navigating through the spatial and institutional contradictions of public audit oversight. European Accounting Review, 29(4), 781–802. https://doi.org/10.1080/09638180.2019.1683461
   Web of Science ®Google Scholar
• Heininger, K., & Bertram, K. (2003). System der externen Qualitätskontrolle—Erste praktische Erfahrungen und Hinweise für kleinere und mittlere Wirtschaftsprüferpraxen. Die Wirtschaftsprüfung, 19, 1051–1057.
   Google Scholar
• Hoffman, J. (1999). Institutional evolution and change: Environmentalism and the U.S. Chemical industry. Academy of Management Journal, 42(4), 351–371. https://doi.org/10.5465/257008
   Web of Science ®Google Scholar
• Humphrey, C., Loft, A., & Woods, M. (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organizations and Society, 34(6–7), 810–825. https://doi.org/10.1016/j.aos.2009.06.003
   Web of Science ®Google Scholar
• Humphrey, C., O’Dwyer, B., & Unerman, J. (2017). Re-theorizing the configuration of organizational fields: The IIRC and the pursuit of ‘Enlightened’ corporate reporting. Accounting and Business Research, 47(1), 30–63. https://doi.org/10.1080/00014788.2016.1198683
   Web of Science ®Google Scholar
• Jahn, J. (2011). Palastrevolution. Wirtschaftsprüfer stürzen ihre eigene Führungsspitze, 22.07.2011. Frankfurter Allgemeine Zeitung.
   Google Scholar
• Jakobs, H.-J. (2018, June 11). Michael Gschrei—Davids letztes Gefecht. Handelsblatt, p. 44.
   Google Scholar
• Jones, E. B., & Bartunek, J. M. (2020). Too close or optimally positioned? The value of personally relevant research. Academy of Management Perspectives.
   Google Scholar
• Kaplan, S. (2008). Framing contests: Strategy making under uncertainty. Organization Science, 19(5), 729–752. https://doi.org/10.1287/orsc.1070.0340
   Web of Science ®Google Scholar
• Kluttz, D. N., & Fligstein, N. (2016). Varieties of sociological field theory. In S. Abrutyn (Ed.), Handbook of contemporary sociological theory (pp. 185–204). Springer.
   Google Scholar
• Koch, W. (1957). Der Beruf des Wirtschaftsprüfers. Duncker & Humblot.
   Google Scholar
• Lander, M. W., Koene, B. A. S., & Linssen, S. N. (2013). Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics. Accounting, Organizations and Society, 38(2), 130–148. https://doi.org/10.1016/j.aos.2012.11.001
   Web of Science ®Google Scholar
• Lenz, H. (2014). Spaltung des Berufsstands der Wirtschaftsprüfer in Deutschland? Kapitalmarktorientierte Rechnungslegung, 6, 313–323.
   Google Scholar
• Loscher, G. (2016). Die Steuerung von Wirtschaftsprüfungsgesellschaften: zwischen managementorientierter und berufsständischer Logik. Springer.
   Google Scholar
• Loscher, G., & Kaiser, S. (2020). The management of accounting firms: Time as an object of professional and commercial goals. Journal of Accounting & Organizational Change, 16(1), 71–92. https://doi.org/10.1108/JAOC-06-2019-0070
   Web of Science ®Google Scholar
• Loscher, G., Ruhle, S., & Kaiser, S. (2020). Commitment profiles of accountants: A person-centered study of the commitment towards profession and organization. Behavioral Research in Accounting, 32(1), 51–68. https://doi.org/10.2308/bria-52476
   Web of Science ®Google Scholar
• Löhlein, L. (2016). From peer review to PCAOB inspections: Regulating for audit quality in the U.S. Journal of Accounting Literature, 36, 28–47. https://doi.org/10.1016/j.acclit.2016.05.002
   Web of Science ®Google Scholar
• Löhlein, L., & Müßig, A. (2020). At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change. Accounting, Organizations and Society, 83. https://doi.org/10.1016/j.aos.2019.101102
   Web of Science ®Google Scholar
• Lukka, K., & Modell, S. (2010). Validation in interpretive management accounting research. Accounting, Organizations and Society, 35(4), 462–477. https://doi.org/10.1016/j.aos.2009.10.004
   Web of Science ®Google Scholar
• Malsch, B., & Gendron, Y. (2011). Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space. Accounting, Organizations and Society, 36(7), 456–476. https://doi.org/10.1016/j.aos.2011.06.001
   Web of Science ®Google Scholar
• Malsch, B., & Gendron, Y. (2013). Re-theorizing change: Institutional experimentation and the struggle for domination in the field of public accounting. Journal of Management Studies, 50(5), 870–899. https://doi.org/10.1111/joms.12006
   Web of Science ®Google Scholar
• Marks, P., & Schmidt, S. (1998). Einführung einer externen Qualitätskontrolle im Berufsstand der deutschen Wirtschaftsprüfer. Die Wirtschaftsprüfung, 51(22), 975–987.
   Google Scholar
• Markus, H. B. (1997). The history of the German public accounting profession. Taylor & Francis.
   Google Scholar
• Meyer, J., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. https://doi.org/10.1086/226550
   Web of Science ®Google Scholar
• Modell, S. (2001). Performance measurement and institutional processes: A study of managerial responses to public sector reform. Management Accounting Research, 12(4), 437–464. https://doi.org/10.1006/mare.2001.0164
   Google Scholar
• Modell, S. (2019). Constructing institutional performance: A multi-level framing perspective on performance measurement and management. Accounting and Business Research, 49(4), 428–453. https://doi.org/10.1080/00014788.2018.1507811
   Web of Science ®Google Scholar
• Modell, S., & Yang, C. (2018). Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises. Critical Perspectives on Accounting, 54, 41–59. https://doi.org/10.1016/j.cpa.2017.09.002
   Web of Science ®Google Scholar
• Morin, D., & Hazgui, M. (2016). We are much more than watchdogs: The dual identity of auditors at the UK national audit office. Journal of Accounting & Organizational Change, 12(4), 568–589. https://doi.org/10.1108/JAOC-08-2015-0063
   Web of Science ®Google Scholar
• Naumann, K. P. (2018, August 28). Wirtschaftsprüfer: Im Interesse der Sache. Frankfurter Allgemeine Zeitung, p. 20.
   Google Scholar
• O’Sullivan, N., & O’Dwyer, B. (2015). The structuration of issue-based fields: Social accountability, social movements and the Equator Principles issue-based field. Accounting, Organizations and Society, 43, 33–55. https://doi.org/10.1016/j.aos.2015.03.008
   Web of Science ®Google Scholar
• Puxty, A. G., Willmott, H. C., Cooper, D. J., & Lowe, T. (1987). Modes of regulation in advanced capitalism: Locating accountancy in four countries. Accounting, Organizations and Society, 12(3), 273–291. https://doi.org/10.1016/0361-3682(87)90041-9
   Web of Science ®Google Scholar
• Quick, R. (2005). The formation and early development of German audit firms. Accounting, Business & Finance, 15(3), 317–343. https://doi.org/10.1080/09585200500284252
   Google Scholar
• Ramirez, C. (2009). Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants’ identities in the UK. Accounting, Organizations and Society, 34(3–4), 381–408. https://doi.org/10.1016/j.aos.2008.05.004
   Web of Science ®Google Scholar
• Ramirez, C. (2010). Promoting transnational professionalism: Forays of the ‘big firm’ accounting community in France. In M. Djelic, & S. Quack (Eds.), Transnational communities shaping global economic governance (pp. 174–196). Cambridge University Press.
   Google Scholar
• Ramirez, C. (2013). We are being pilloried for something we did not even know we had done wrong!’ quality control and orders of worth in the British audit profession. Journal of Management Studies, 50(5), 845–869. https://doi.org/10.1111/joms.12011
   Web of Science ®Google Scholar
• Ramirez, C., Stringfellow, L., & Maclean, M. (2015). Beyond segments in movement: A ‘small’ agenda for research in the professions. Accounting, Auditing & Accountability Journal, 28(8), 1341–1372. https://doi.org/10.1108/AAAJ-01-2015-1946
   Web of Science ®Google Scholar
• Reinecke, J., & Ansari, S. (2016). Taming wicked problems: The role of framing in the construction of corporate social responsibility. Journal of Management Studies, 53(3), 299–329. https://doi.org/10.1111/joms.12137
   Web of Science ®Google Scholar
• Richardson, A. J. (1989). Corporatism and intraprofessional hegemony: A study of regulation and internal social order. Accounting, Organizations and Society, 14(5), 415–431. https://doi.org/10.1016/0361-3682(89)90009-3
   Web of Science ®Google Scholar
• Richardson, A. J. (2017). Professionalization and the accounting profession. In R. Roslender (Ed.), The Routledge companion to critical accounting (pp. 127–142). Routledge.
   Google Scholar
• Samsonova-Taddei, A., & Humphrey, C. (2015). Risk and the construction of a European audit policy agenda: The case of auditor liability. Accounting, Organizations and Society, 41, 55–72. https://doi.org/10.1016/j.aos.2014.08.002
   Web of Science ®Google Scholar
• Snow, D. A., RochfordJr.E. B., Worden, S. K., & Benford, R. D. (1986). Frame alignment processes, micromobilization, and movement participation. American Sociological Review, 51(4), 464–481. https://doi.org/10.2307/2095581
   Web of Science ®Google Scholar
• Stringfellow, L., McMeeking, K., & Maclean, M. (2015). From 4 to zero? The social mechanisms of symbolic domination in the UK accounting field. Critical Perspectives on Accounting, 27, 86–100. https://doi.org/10.1016/j.cpa.2014.06.001
   Web of Science ®Google Scholar
• Suddaby, R., Cooper, D. J., & Greenwood, R. (2007). Transnational regulation of professional services: Governance dynamics of field level organizational change. Accounting, Organizations and Society, 32(4), 333–362. https://doi.org/10.1016/j.aos.2006.08.002
   Web of Science ®Google Scholar
• Suddaby, R., Gendron, Y., Cooper, D. J., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3), 409–427. https://doi.org/10.1016/j.aos.2009.01.007
   Web of Science ®Google Scholar
• Vieten, H. R. (1995). Auditing in Britain and Germany compared: Professions, knowledge and the state. European Accounting Review, 4(3), 485–514. https://doi.org/10.1080/09638189500000029
   Google Scholar
• Wadewitz, S. (2011). Interview Norbert Pfitzer. Börsenzeitung, 141(26.07), 11.
   Google Scholar
• Werner, M. D., & Cornelissen, J. P. (2014). Framing the change: Switching and blending frames and their role in instigating institutional change. Organization Studies, 35(10), 1449–1472. https://doi.org/10.1177/0170840614539314
   Web of Science ®Google Scholar
• Yang, C., & Modell, S. (2015). Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise. Accounting, Organizations and Society, 45, 1–23. doi: 10.1016/j.aos.2015.06.001
   Web of Science ®Google Scholar