In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and...

This paper reviews the first phase of the history of the Union Europeenne des Experts Comptables Economiques et Financiers (UEC) from its formation in 1951 to 1963. In 1963, the UEC's membership, which initially was confined to Continental Europe, was significantly changed by the accession of...

This paper presents an historical case study of the accountancy profession in the English cathedral city and county town of Exeter. Inter alia, it examines the idea that the formation of professional accountancy bodies served not only to enhance the collective economic status and social mobility...

Purpose – This editorial reflects on 25 years of AAAJ and on the interdisciplinary accounting movement and its future direction. It emphasises the Editors' commitment to encouraging the application of a broad range of theories and research methodologies as well as their ongoing support for...

Purpose – Our paper seeks to reveal the mechanisms fostering women's scarcity in top positions in the French accounting firms. A subsequent purpose of the paper is to explore women's professional trajectories and to show that despite the existing constraints, women do have a certain degree of...

This article attempts to underline the instability of the professionalization processes within two segments of the accountancy profession. These segments are facing with the necessity of redefining their professional field in a context of changing markets and products but also of reform of the...

Continuing professional development (CPD) is the educational and developmental work and learning that professionals undertake after they have qualified as members of their professional body. International Education Standard (IES 7), issued by the International Federation of Accountants (IFAC) in...