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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..

Sectarianism and the accounting profession: the case of Lebanon. (2018)
Thesis
AL MARDINI, M. 2018. Sectarianism and the accounting profession: the case of Lebanon. Robert Gordon University, PhD thesis.

The research on the development of accounting profession has been mostly confined to Anglo-Saxon settings and specific historical. In recent years, some researchers examined the impact of colonization, imperialism, race, and gender on the accounting... Read More about Sectarianism and the accounting profession: the case of Lebanon..

Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates. (2017)
Thesis
DOUGLAS, S. 2017. Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates. Robert Gordon University, PhD thesis.

This thesis investigates why accountancy graduates are not preferred by large accountancy firms. This investigation is underpinned by two key factors sought by large accountancy recruiters: the ability of trainees to pass professional examinations (p... Read More about Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates..

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..

Focus group discussions. (2017)
Book Chapter
GAMMIE, E., HAMILTON, S. and GILCHRIST, V. 2017. Focus group discussions. In Hoque, Z., Parker, L.D., Covaleski, M.A. and Haynes, K. (eds.) The Routledge companion to qualitative accounting research methods. Abingdon: Routledge [online], chapter 22, pages 372-286. Available from: https://doi.org/10.4324/9781315674797

This chapter provides an overview of focus group discussions as a research method. Using illustrative examples, the chapter discusses the appropriateness of the technique for accounting research. The chapter then highlights both the strengths and dra... Read More about Focus group discussions..

Contemporary challenges facing the South African accounting profession: issues of selection, recruitment and transformation. (2016)
Thesis
COETZEE, S.A. 2016. Contemporary challenges facing the South African accounting profession: issues of selection, recruitment and transformation. Robert Gordon University, PhD thesis.

This thesis aims to illuminate, through the lens of Murphys interpretation of Webers theory of social exclusion, contemporary challenges faced by the South African accounting profession pertaining to the shortage of professional accountants. In parti... Read More about Contemporary challenges facing the South African accounting profession: issues of selection, recruitment and transformation..

The capability and competency requirements of auditors in today's complex global business environment. (2016)
Report
BARAC, K., GAMMIE, E., HOWIESON, B. and VAN STADEN, M. 2016. The capability and competency requirements of auditors in today's complex global business environment. Edinburgh: ICAS [online]. Available from: https://www.icas.com/__...usiness-environment.pdf

In 2013 ICAS and the UK Financial Reporting Council (FRC) commissioned two international teams of researchers to undertake studies to investigate what mix of attributes, competencies, professional skills and qualities need to be combined in an audit... Read More about The capability and competency requirements of auditors in today's complex global business environment..

A strategizing-as-practice perspective of the 'advice process' of small business owners. (2016)
Thesis
EJIOGU, A.R. 2016. A strategizing-as-practice perspective of the 'advice process' of small business owners. Robert Gordon University, PhD thesis.

This study examines the processes of advice seeking by small business owners and employs a Strategy-as-Practice perspective. The analysis of the data from 33 small business owners identified eleven factors that influenced the processes. These include... Read More about A strategizing-as-practice perspective of the 'advice process' of small business owners..

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..

The validity of biodata as a selection tool within the Scottish accountancy profession. (1998)
Thesis
GAMMIE, E.B.A. 1998. The validity of biodata as a selection tool within the Scottish accountancy profession. Robert Gordon University, PhD thesis.

The aim of this thesis was to critically evaluate whether biodata could be used as a valid tool in the pre-selection process of trainee chartered accountants. Biographical details of recently qualified accountants who trained within the whole spectru... Read More about The validity of biodata as a selection tool within the Scottish accountancy profession..