Boundary-work in management accounting: The case of hybrid professionalism

Golyagina, A and Valuckas, D 2020, 'Boundary-work in management accounting: The case of hybrid professionalism', The British Accounting Review, vol. 52, no. 2, pp. 1-12.

Document type: Journal Article
Collection: Journal Articles

Title Boundary-work in management accounting: The case of hybrid professionalism
Author(s) Golyagina, A
Valuckas, D
Year 2020
Journal name The British Accounting Review
Volume number 52
Issue number 2
Start page 1
End page 12
Total pages 12
Publisher Elsevier
Abstract This paper investigates boundary-work in management accounting in the context of globalization and hybrid professionalism. The paper demonstrates how permeable symbolic boundaries of the management accounting field can be altered by employing expansion boundary-work. Contrasting boundary-work of IMA officials and IMA members in Russia, we show that IMA officials employ primarily monopolization boundary-work while IMA members employ primarily expansion boundary-work. Our findings illustrate how boundary-work is employed to exhibit organizational and occupational professionalism in the symbolic realm. The paper provides additional insight into the discursive domain of the accounting profession by linking boundary-work to globalization, two forms of professionalism, legitimacy, status and professional identity. This suggests that the professionalization process is influenced by the properties of professional boundaries.
Subject Management Accounting
Keyword(s) Boundary-work
management accounting
organizational professionalism
occupational professionalism
DOI - identifier 10.1016/
Copyright notice © 2019 Elsevier Ltd. All rights reserved.
ISSN 0890-8389
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Created: Tue, 21 Apr 2020, 11:03:00 EST by Catalyst Administrator
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