This paper draws on the sociology of professions to explore the professionalization of accounting in Poland. The aim is to analyse the ways in which actors in the accounting field establish their jurisdiction in the public, legal, and workplace arena. The study draws on Polish data and examines how higher education institutions (HEIs) and international and local professional accounting associations (PAAs) cooperate and compete to maintain jurisdiction in an unstable market, where only statutory auditing has legal jurisdiction. Our findings emphasize the importance of HEIs' and international PAAs' collaboration in maintaining jurisdiction, and they highlight that workplace jurisdictions held by HEIs and local and international PAAs are weak. Thus, the paper provides insights into the relationship between international PAAs and accounting education in universities, and it demonstrates the transformation of accounting education towards an increasing marketization.

Rafael Heinzelmann

Accounting Professionalization: The Case of Poland

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Journal Info

Category	Quartile
BUSINESS, FINANCE	1