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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 OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.
aboutThe title or abstract carries a Canadian signal from the geographic lexicon.

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.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScience and technology studies, Scholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.568
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0030.000
Scholarly communication0.0020.004
Open science0.0010.001
Research integrity0.0000.002
Insufficient payload (model declined to judge)0.0010.000

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