The legitimacy of new assurance providers: Making the cap fit

Andon, P; Free, C; Sivabalan, P

The legitimacy of new assurance providers: Making the cap fit

Andon, P Free, C Sivabalan, P

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Publication Type:: Journal Article
Citation:: Accounting, Organizations and Society, 2014, 39 (2), pp. 75 - 96
Issue Date:: 2014-01-01

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Field	Value	Language
dc.contributor.author	Andon, P	en_US
dc.contributor.author	Free, C	en_US
dc.contributor.author	Sivabalan, P https://orcid.org/0000-0002-7112-2385	en_US
dc.date.issued	2014-01-01	en_US
dc.identifier.citation	Accounting, Organizations and Society, 2014, 39 (2), pp. 75 - 96	en_US
dc.identifier.issn	0361-3682	en_US
dc.identifier.uri	http://hdl.handle.net/10453/121943
dc.description.abstract	According to Bourdieu, legitimacy is a scarce symbolic resource that is subject to struggle and (re)negotiation. Focusing on the emergence and operation of the salary cap audit programs in the National Rugby League (NRL) in Australia and Canadian Football League (CFL) in Canada, this article explores the way in which auditors compete for legitimacy in new audit spaces. We highlight the way that capital from intersecting semi-autonomous fields were drawn upon to generate legitimacy for the new roles. We also draw attention to a range of practical strategies, including conscious ingratiation, sanctioning, and fairness appeals, which were mobilised to impose the auditors in their roles, populate the field with new rules and confer a new order. The contrasting case studies reveal the importance of contextual elements and the configuration of the field of power in each case. Implications for the claims of the accounting profession to new audit spaces are discussed. © 2014 Elsevier Ltd.	en_US
dc.relation.ispartof	Accounting, Organizations and Society	en_US
dc.relation.isbasedon	10.1016/j.aos.2014.01.005	en_US
dc.subject.classification	Accounting	en_US
dc.title	The legitimacy of new assurance providers: Making the cap fit	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	39	en_US
utslib.for	150105 Management Accounting	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
utslib.copyright.status	closed_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	39	en_US

Abstract:

According to Bourdieu, legitimacy is a scarce symbolic resource that is subject to struggle and (re)negotiation. Focusing on the emergence and operation of the salary cap audit programs in the National Rugby League (NRL) in Australia and Canadian Football League (CFL) in Canada, this article explores the way in which auditors compete for legitimacy in new audit spaces. We highlight the way that capital from intersecting semi-autonomous fields were drawn upon to generate legitimacy for the new roles. We also draw attention to a range of practical strategies, including conscious ingratiation, sanctioning, and fairness appeals, which were mobilised to impose the auditors in their roles, populate the field with new rules and confer a new order. The contrasting case studies reveal the importance of contextual elements and the configuration of the field of power in each case. Implications for the claims of the accounting profession to new audit spaces are discussed. © 2014 Elsevier Ltd.

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http://hdl.handle.net/10453/121943