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Record W4403415254 · doi:10.1108/aaaj-10-2022-6091

Secret professional deviance: the case of the independence rule

2024· article· en· W4403415254 on OpenAlexaffabout
Claire-France Picard, Cynthia Courtois, Sylvain Durocher, Angélique Malo

Bibliographic record

VenueAccounting Auditing & Accountability Journal · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicLegal Systems and Institutions
Canadian institutionsUniversité du Québec à Trois-RivièresUniversity of OttawaUniversité Laval
Fundersnot available
KeywordsDeviance (statistics)Independence (probability theory)AccountingPolitical scienceLawSociologyBusinessMathematicsStatistics

Abstract

fetched live from OpenAlex

Purpose This paper examines how rank-and-file practitioners react to and negotiate uniformized professional standards imposed by the elites of their profession in order to embody their professional ideal. Design/methodology/approach We explore this topic through the specific case of the Canadian independence rule. We mobilize Freidson’s and Becker’s conceptual tools to make sense of our data, generated through 55 interviews with rank-and-file practitioners. Findings We found that most rank-and-file practitioners override the (spirit of the) independence rule and engage in a process of secret deviance to pursue their professional ideal of accompanying their client in their business. Specifically, our analysis underlines how they find pleasure in fulfilling their professional ideal, seek to protect the secrecy that allows them to pursue this ideal while avoiding sanctions, and convince themselves of the morality of breaking the (spirit of the) rule in order to embody their conception of professionalism. Research limitations/implications Our analysis expands fieldwork on rank-and-file practitioners by offering an analysis of struggles they experienced in their daily practice and by bringing to light their path to secret “professional” deviance. Practical implications Our study points to the necessity for better consideration of the realities of professional segments when developing rules or standards. Originality/value Our study develops a distinctive conceptual construct – the professionalism conception gap – to explain how secret “professional” deviance can unfold within a profession. This construct could be mobilized to further understand the divergences that can exist within broader professional spheres.

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 imitation

Not 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.

metaresearch head score (Codex)0.017
metaresearch head score (Gemma)0.041
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: Qualitative
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.463
Threshold uncertainty score0.920

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0170.041
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0020.002
Science and technology studies0.0460.070
Scholarly communication0.0090.005
Open science0.0030.013
Research integrity0.0050.010
Insufficient payload (model declined to judge)0.0030.000

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.

Opus teacher head0.015
GPT teacher head0.267
Teacher spread0.251 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

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".

Quick stats

Citations0
Published2024
Admission routes2
Has abstractyes

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