Abstract
Purpose – this paper investigated the development of accounting profession in Kuwait by examining the processes involved in creating, maintaining and disrupting the development of accounting profession in Kuwait.Design/methodology/approach – this paper adopted a qualitative case study to examine the institutional work associated with the development of accounting profession in the State of Kuwait. The study employed semi-structured interviews and analysis of documents to generate insights into the institutional work involved in the development of accounting profession in Kuwait.Findings – the studies revealed political, technical and cultural institutional work engaged by various actors, individually and collectively in the creation, maintenance, and disruption of the development of accounting profession in Kuwait. The British imperialists, the Asians, Egyptians, other Arabs, the state actors, professional accountants in foreign accounting firms, and local actors in the Kuwait Accounting and Auditing Association, all engaged in various institutional work in the creation and transformation of the accounting profession in Kuwait.Practical implications – this paper demonstrates how different types of institutional work influence the development of institutions. Also, it brings to the table how some forms of institutional work could be deployed to counteract others in “creating”, “maintaining”, and “disrupting” the institutions.Originality/value – the paper adds to extant literature on institutional work, in which it has been realized that “denial” of training could be construed as an institutional work, in which theorization and rhetorical appeals are used to privilege one group of actors over others; and how “political” institutional work seemed to dominate the creation, maintenance and disruption of institutions within a wider social setting in Kuwait.
Highlights
They assert that through imperialism, local initiatives to develop accounting professions based on local context were thwarted by imperial powers (Annisette, 2000; Bakre, 2005a)
This study investigated the development of accounting profession in Kuwait using an institutional work theoretical lens
They believed that the foreign accounting professionals would be loyal to their imperial rule and would support the maintenance of the accounting institution in Kuwait
Summary
Bakre (2005b) observed how liefs and values to relate to accepted practice and accountants with foreign-based qualifications in discourse (Perkmann & Spicer, 2008) It involves, former British colony of Jamaica engaged in instimainly, establishing the professional networks, in tutional work to undermine the localization of the which “new” members are recruited and through accounting profession (see Annisette, 2000 which the common beliefs are propagated and en- for Trinidad and Tobago; Dyball et al, 2007 for forced (Lawrence et al, 2013). Training the new members and given new identities; crafting new rules of engagement of members Canning and O’Dwyer (2016) revealed institutionto demarcate the field of operation; and creating a al work undertaken by actors in Ireland to achieve “new status” of their members within the wider so- regulatory change in accounting profession They cial setting (Perkmann & Spicer, 2008; Lawrence deployed the concept of institutional work to theet al., 2013). Positions as consultants, analysts and business partners in Romania (see Perkmann & Spicer, 2008; Greenwood et al, 2002)
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