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Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?

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  • Dominic Detzen
  • Marlies De Vries
  • Annie Wong

Abstract

This paper offers insights into the accounting profession’s recent trend of establishing young-professionals boards. Our study uses rich fieldwork data to provide an in-depth analysis of how a committee of young accountants (the Young Profs), embedded in the Dutch professional institute, attempts to achieve relevance in professional debates. Taking two distinct perspectives, we first study how the committee’s position in the professional institute affects the development of agency, following which we assay the committee’s complex deliberation processes. We illustrate how the relationship between the professional institute and our focal committee is lopsided, in that, despite the Young Profs’ formal embeddedness and eagerness to partake in professional debates, the group is unable to use its social position as a platform for agency. We further show how the committee struggles to create shared intentionality among its diverse set of members, which likewise limits the group’s effectiveness. The study extends our understanding of the relations between early-career accountants and professional institutes; it also sheds light on the complex deliberations a committee undertakes when aspiring to attain significance in professional debates.

Suggested Citation

  • Dominic Detzen & Marlies De Vries & Annie Wong, 2021. "Young Professionals and the Institute: Giving a Voice to the Next Generation of Accountants?," European Accounting Review, Taylor & Francis Journals, vol. 30(3), pages 557-582, May.
  • Handle: RePEc:taf:euract:v:30:y:2021:i:3:p:557-582
    DOI: 10.1080/09638180.2021.1878921
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    Cited by:

    1. Sabine Graschitz & Simona Holzknecht & Marcel Steller, 2023. "Perceived Attractiveness of Tax Consultancy and Auditing Professions: Insights From a German-Speaking Area," SAGE Open, , vol. 13(1), pages 21582440231, March.
    2. de Vries, Marlies & Blomme, Rob & De Loo, Ivo, 2022. "Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    3. Detzen, Dominic, 2024. "‘A building of shame and disgrace’ or ‘trial by media’? Media framing of KPMG Netherlands’ head office," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).

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