Professionalization, sectional interests and politics in the digital era: the case of the Greek Accountancy Institute

Dedoulis, Emmanouil and Kyriacou, Orthodoxia ORCID: https://orcid.org/0000-0003-3755-2346 (2012) Professionalization, sectional interests and politics in the digital era: the case of the Greek Accountancy Institute. In: Interdisciplinary Perspectives On Accounting Conference (IPA 2012), 11-13 July, Cardiff, Wales. . [Conference or Workshop Item]

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Abstract

Although the accounting professionalization project has been thoroughly examined, less effort has been directed towards understanding the role of technological advancements, such as websites, in the development of the institution of accountancy. Considering the popularity of the web and the rapidly expanding number of internet users across the globe, such an investigation may enrich current understandings. This paper seeks to provide insights into the purpose of the construction and use of the Greek accountancy Institute’s website in the 2000s. The Greek Institute is an interesting case for it appears to have set up a website in direct response to the early 2000s legitimacy challenges to its credibility. It is demonstrated that the website constituted a main tool through which the self-image of an adequately self-regulated, homogenous, ethical and trustworthy profession was projected. However, by bringing to the forefront the inherently fragmented nature of the accountancy membership and the inter-professional politics, it is argued that it was devised by the representatives of local accountants who sought to reproduce the status-quo and secure their sectional interests to the detriment of rival, mainly, multinational-groups. The story which unfolds in this paper may have important implications for academic researchers and practitioners as it sheds light upon the role of vocal and influential members who, by controlling essential professional mechanisms, attempt to maintain certain structures and power relations.

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