Who Audits? The Emergence of Hegemony in the Ontario Accountancy Profession.
Bibliographic record
Abstract
This chapter examines the question of “who audits” in historical perspective, tracing the emergence of an auditing profession from among a relatively undifferentiated group of accountants over one hundred years in one jurisdiction. It provides an introduction to Gramsci’s work on the role of political hegemony in the maintenance of relations of dominance. The chapter describes the structure of the accounting profession in Ontario and documents the dominance of the Chartered Accountants (CAs) over other accountants. It then examines the history of the profession in terms of the use of different major strategies, identified in Gramsci’s work, to achieve hegemony. The chapter changes perspective from historical to contemporary in order to document the ideology which underlies the current organization of the profession and, hence, the dominance of the CAs. It concludes with a discussion of the limitations of elite hegemony in accountancy.
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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 | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.017 | 0.026 |
| Scholarly communication | 0.010 | 0.005 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.004 | 0.001 |
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".