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A collective, undifferentiated accounting profession: an Australian study
Author(s) -
Inglis Robert,
Shelly Marita,
Morley Clive,
De Lange Paul
Publication year - 2011
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.2011.00429.x
Subject(s) - reputation , accounting , perception , logistic regression , logit , join (topology) , professional association , public relations , ordered logit , marketing , business , political science , psychology , economics , computer science , mathematics , combinatorics , neuroscience , law , econometrics , machine learning
A study of 386 potential and current members of the accounting profession in Australia and South‐East Asia provides evidence of the importance of three attributes – brand/reputation, international recognition of qualifications and career opportunities – in the decision to join a professional accounting body. While these attributes are important, logit regression models indicate that they are not discriminatory in the choice of professional body and suggest a perception of a collective, undifferentiated accounting profession. The marketing of brand/reputation and membership benefits may be a more efficient and effective strategy in attracting members and differentiating the profession if undertaken by a combined or coordinated professional body.