Professional “brand”, personal identity and resistance to change in the Canadian accounting profession
Bibliographic record
Abstract
Accountancy is an unusual profession in that there are, in most countries, multiple professional associations (and designations) that compete for jurisdiction over the profession's domain of practice. These designations have become important product brands that contain discriminating consumer information. These brands are also an important part of practitioners' personal identities and become “infused with value” beyond their role as consumer signals. This results in resistance to change in the professional brand over time and may put the brand at risk of obsolescence. This issue is explored through two historical case studies of mergers between accounting associations — one successful and one unsuccessful — focusing on member reactions to the potential disappearance of their “brand” and/or the adulteration of their brand through the entrance of former competitors. The study highlights an important omission in the distinction between goods and services marketing — in services the product, that is the service provider, is self-aware and reacts to the marketing of their services.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.017 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.002 |
| Science and technology studies | 0.036 | 0.021 |
| Scholarly communication | 0.009 | 0.003 |
| Open science | 0.002 | 0.005 |
| Research integrity | 0.002 | 0.004 |
| Insufficient payload (model declined to judge) | 0.005 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".