Skip to main content

Research Repository

Advanced Search

How do auditors navigate conflicting logics in everyday practice? (2019)
Journal Article
BARAC, K., GAMMIE, E., HOWIESON, B. and VAN STADEN, M. 2019. How do auditors navigate conflicting logics in everyday practice? Professions and professionalism [online], 9(3), article ID e2916. Available from: https://doi.org/10.7577/pp.2916

Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 auditors) navigate conflicting lo... Read More about How do auditors navigate conflicting logics in everyday practice?.

An investigation into the development of non-technical skills by undergraduate accounting programmes. (2019)
Journal Article
DOUGLAS, S. and GAMMIE, E. 2019. An investigation into the development of non-technical skills by undergraduate accounting programmes. Accounting education [online], 28(3), pages 304-332. Available from: https://doi.org/10.1080/09639284.2019.1605532

Non-technical skills are essential for today’s professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scott... Read More about An investigation into the development of non-technical skills by undergraduate accounting programmes..

Entry routes into the Institute of Chartered Accountants of Scotland training: status versus sustainability. (2017)
Journal Article
GAMMIE, E., ALLISON, M. and MATSON, M. 2018. Entry routes into the Institute of Chartered Accountants of Scotland training: status versus sustainability. Accounting history [online], 23(1-2), pages 14-43. Available from: https://doi.org/10.1177/1032373217706774

Education plays a pivotal role in establishing the elite status of a profession. This paper sets out to understand the role of social and political influences in the determination of entry routes to professional accounting training with the Institute... Read More about Entry routes into the Institute of Chartered Accountants of Scotland training: status versus sustainability..

Women and the prospects for partnership in professional accountancy firms. (2014)
Journal Article
WHITING, R.H., GAMMIE, E. and HERBOHN, K. 2014. Women and the prospects for partnership in professional accountancy firms. Accounting and finance [online], 55(2), pages 575-605. Available from: https://doi.org/10.1111/acfi.12066

This paper examines three possible reasons (stereotypical discrimination, structural obstacles and employee's preferences) for the lack of women partners in professional accountancy firms in Australia, UK and New Zealand. Data are collected from an e... Read More about Women and the prospects for partnership in professional accountancy firms..

Competence-based approaches to the assessment of professional accountancy training work experience requirements: the ICAS experience. (2009)
Journal Article
GAMMIE, E. and JOYCE, Y. 2009. Competence-based approaches to the assessment of professional accountancy training work experience requirements: the ICAS experience. Accounting education [online], 18(4&5), pages 443-466. Available from : https://doi.org/10.1080/09639280902719465

Most professional accountancy bodies qualification processes encompass three components: a prescribed programme of professional education, some form of work experience and a formal final examination to determine professional competence. IFAC (2003a)... Read More about Competence-based approaches to the assessment of professional accountancy training work experience requirements: the ICAS experience..