Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country's system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954-1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967-1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order.

Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country¿s system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954 ¿ 1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967 ¿ 1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order. / Bradford University School of Management

Bakgrund Arbetsgivarna inom The Accountancy Profession möter i dagslägetutmaningar då yrkesrollerna ständigt förändras samtidigt som de måsteanpassa sig efter de nya generationernas krav och behov. Syfte Syftet med denna studie är att utforska hur arbetstagarens yrkesrollsamt generationstillhörighet påverkar hur medarbetaren upplever sigproducera nytta i sitt arbete inom The Accountancy Profession. Metod Denna studie har framförts med hjälp av en kvantitativ metod meddeduktiv vetenskaplig ansats. Fem hypoteser har formulerats baserat påstudiens teorier om professioner och generationer. Empiri har samlatsin genom en webbenkät som besvarats av 301 medarbetare inomprofessionen i Sverige. Slutsats Studiens resultat visar på att det finns skillnader mellan hurredovisningskonsulter och revisorer upplever sig producera nytta,då redovisningskonsulter tenderar att uppleva sig producera nyttai högre grad än revisorer. Vidare ser vi vissa skillnader i hurgenerationerna upplever sitt nyttoskapande, men resultaten tyder påatt det kan bero på andra faktorer än just generationstillhörighet.Därför krävs vidare forskning inom detta område för att fastställasambanden mellan generationer och nyttoskapande inom TheAccountancy Profession. / Background Employers within The Accountancy Profession face challengesin the way the professions develop formally and informally, as wellas challenges in conforming to the demands of new generationsentering the workforce. Purpose The aim of this study is to examine how the professions andgenerations of employees affect how they experience the way theycreate value within The Accountancy Profession. Methodology This study has been conducted through a quantitative method anddeductive scientific approach. Five hypotheses have been formulatedbased on professional and generational theories. Empirical researchhas been collected using an online-based survey with 301participants working within The Accountancy Profession in Sweden. Conclusion The results imply that there are differences in how accountants andauditors experience the way they create value, as accountants provedto suppose a higher degree of value creation than auditors.Additionally, there seems to be differences in how the generationsexperience their value creation, but the results imply that there mightbe other factors that play into the way they experience the value theycreate. Hence further studies are needed within the field to concludecertain correlations between generations and value creation withinThe Accountancy Profession

Syfte Syftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision. Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig. Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan. Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet. Begreppet innefattar hela revisorsprofessionen med både profession och organisation. Studien bidrar även till förståelse över hur förändringar inom den svenska revisorsprofessionen uppfattas av de svenska auktoriserade revisorerna. / Purpose The aim of our study was to explain how the authorized auditors in Sweden perceive that the institutional changes have affected the public interest o auditing. Method A quantitative study was made through an electronic survey which was sent to authorized auditors in Sweden. Were 130 answers could be used in the statistical analysis. Findings The result shows that the members of the Swedish audit profession are united. Auditors identify themselves both with professional and organizational identity. Swedish auditors perceive that consulting is positive for the public interest; they also feel that ISA has a positive impact on the public interest. However; older auditors have a negative attitude towards international regulations. The auditor identity turned out to be the crucial element whether or not institutional changes perceived to increase or decrease the public interest. Practical implications and originality The study has showed that professional identity and organizational identity can be assembled as one concept, the auditor identity. The concept includes the entire audit profession, both profession and organization. The study also contributes to the understanding of how institutional changes in the Swedish audit profession is perceived by the Swedish authorized auditors