An examination of disciplinary culture: Two professional accounting associations in New Zealand

Abstract

The purpose of this project is to evaluate the disciplinary culture of two professional accounting associations. The study is concerned with teasing out distinctions between associations that are, in other and more apparent respects, quite similar. The contribution is in considering the implications of that which may be otherwise obscured within normative isomorphic practices. The associations – the Institute of Chartered Accountants of New Zealand (NZICA) and CPA Australia (CPAA) – both operate in New Zealand. Using a textual analysis, all text they publish pertaining to professional sanction is analysed and classified into social categories. This is made possible by using Hart's (2001) DICTION package which has been applied to similar purpose in studies primarily outside accounting. The years 1992–2002 are used to represent lesser-regulated eras. We look to the sociology of professions and to Fairclough's (1995) reflections on discourse and semiotics to derive cultural implications from the ‘tone’ and ‘force’ of language used. Conclusions are drawn as to the implications of distinctions found.