This paper examines the role of large accounting firms in the emergence of a transnational regulatory field in professional services. We use neo-institutional theory to illuminate the process by which new fields are created. We observe a shift in the structural boundaries of professional...

This paper identifies two archetypes in large Canadian law firms to show how ideas of professionalism and partnership are changing, due in part to shifts in discourses in the wider institutional context. These changes in discourse themselves alter the interpretation of organizational structures...