Transnational Regulation of Professional Services: Governance Dynamics of Field Level Organizational Change

Posted: 26 May 2013 Last revised: 27 Jun 2013

See all articles by Roy Suddaby

Roy Suddaby

Peter B Gustavson School of Business

David J. Cooper

University of Alberta - Department of Accounting, Operations & Information Systems

Royston Greenwood

University of Alberta - Department of Strategic Management and Organization

Date Written: July 1, 2006

Abstract

This paper examines the role of large accounting firms in the emergence of a transnational regulatory field in professional services. We use neo-institutional theory to illuminate the process by which new fields are created. We observe a shift in the structural boundaries of professional regulation to include new actors, specifically Big Four accounting firms and non-governmental organizations. We also observe a shift in regulatory logics in which historical efforts to separate professional practice from commercial interest are embraced rather than suppressed. New logics also include pressures to adopt new occupational identities. Finally we describe a shift in institutional power structures from coercive structures of domination to inclusive power structures of membership and identity.

Suggested Citation

Suddaby, Roy Robert and Cooper, David J. and Greenwood, Royston, Transnational Regulation of Professional Services: Governance Dynamics of Field Level Organizational Change (July 1, 2006). Accounting, Organizations and Society, Vol. 32, No. 4/5, 2007, University of Alberta School of Business Research Paper No. 2013-143, Available at SSRN: https://ssrn.com/abstract=2269966

Roy Robert Suddaby

Peter B Gustavson School of Business ( email )

Victoria, British Columbia
Canada
250-721-6401 (Phone)

David J. Cooper (Contact Author)

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada

Royston Greenwood

University of Alberta - Department of Strategic Management and Organization ( email )

Edmonton, Alberta T6G 2R6
Canada

Here is the Coronavirus
related research on SSRN

Paper statistics

Abstract Views
527
PlumX Metrics