Abstract
AbstractThis study examines the objections of some chartered accountants (CAs) to the recently proposed merger of the three accounting professions in Canada. An exploratory content analysis was conducted to investigate CAs' discussions on the online forum set up by the three accounting bodies. The results suggest that CAs viewed themselves narrowly as: (1) someone who passed the Uniform Evaluation (UFE), (2) much different from or superior to certified management accountants (CMAs) and certified general accountants (CGAs), and (3) validated by third parties (such as international counterparts) and external factors (such as job market opportunities). As a result, the proposed merger was seen as a threat to their professional identities. CAs also perceived unfairness of the merger process and the leadership of their institute. These factors together were found to have influenced CAs' objections, which were manifested in multiple levels of resistant behavior toward different targets. Implications for practice are also discussed.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
