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Values placed upon different forms of capital of audit professionals in Big 4 and mid-tier firms in Indonesia
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Angkasa, Sany (2021) Values placed upon different forms of capital of audit professionals in Big 4 and mid-tier firms in Indonesia. PhD thesis, University of Warwick.
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Official URL: http://webcat.warwick.ac.uk/record=b3678260~S15
Abstract
This study explores the values placed upon various forms of capital of accounting professionals who work in Big 4 and mid-sized accounting firms in Indonesia. Mid-sized firms are defined in this study to include all the non-Big 4 national firms that are affiliated with international accounting brands.
The study employs qualitative methods with semi-structure interviews across 43 professionals in Jakarta and Surabaya, recorded and transcribed. Data was analysed with thematic analysis, based on Pierre Bourdieu’s theory of capital. Findings show the importance of embodied cultural capital (ethical disposition, business development skills, and communication skills), internal and external social capital, and institutionalized cultural capital (educational capital, foreign affiliation, and professional credentials). Technical capital plays roles in facilitating the accumulation of external social capital, which can be further converted into economic capital.
The valuation and accumulation of many forms of capital imply that professionals adapt to and internalise external structure as a strategy to play in the field. The thesis suggests that a certain type of professionalism with an ethical disposition is a strategy to manage risks within risky business practices, especially within the context of weak legal systems and law enforcement. This study contributes to the literature of Professional Service Firms (PSFs) in developing countries within Asian Business systems.
Item Type: | Thesis (PhD) | ||||
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Subjects: | H Social Sciences > HF Commerce H Social Sciences > HG Finance |
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Library of Congress Subject Headings (LCSH): | Professional corporations -- Management, Accounting -- Indonesia, Business enterprises -- Indonesia | ||||
Official Date: | January 2021 | ||||
Dates: |
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Institution: | University of Warwick | ||||
Theses Department: | Warwick Business School | ||||
Thesis Type: | PhD | ||||
Publication Status: | Unpublished | ||||
Supervisor(s)/Advisor: | Spence, Crawford ; Anderson-Gough, Fiona | ||||
Sponsors: | Ministry of Research and Technology of the Republic of Indonesia | ||||
Extent: | ix, 131 leaves : illustrations, charts | ||||
Language: | eng |
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