The Professional Integration of Internationally Trained Accountants: Quebec Evidence
Bibliographic record
Abstract
The purpose of our study is to understand the factors of barriers to the integration of internationally trained accountants into the accounting profession in Quebec. Using a qualitative methodology, our research is a multi-case study type based on semi-structured interviews with fourteen internationally trained accountants. Despite the increasing number of immigrants who decide to settle in Quebec, and the shortage of labor, many internationally trained professionals find it difficult to integrate into their professional field. With regard to the accounting profession, several studies have been conducted before but very few were looking to the Province of Quebec and the results obtained differ from one context to another. In addition, new barriers emerge with each study justifying the need for an exploratory approach to better understand the subject. Our theoretical framework is based on the work of Weber (1971, 1975) who focused on the theory of social closure. We find that the barrier factors to the integration of internationally trained accountants into the accounting profession are informational, discriminatory, procedural and related to technical skills. Other factors emerge such as family and social factors, age, the influence of people from the same ethnic community and the immigrant’s state of mind.
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 | 0.004 | 0.013 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.004 |
| Science and technology studies | 0.007 | 0.002 |
| Scholarly communication | 0.004 | 0.001 |
| Open science | 0.002 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.007 | 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".