arbiter
JournalsAccount

Professional accounting knowledge: the confluence of local practice, national law and global harmonization

Laura Rocca et al.

Accounting in Europe2025https://doi.org/10.1080/17449480.2025.2552659article
AJG 2ABDC A
Weight
0.37

Abstract

The accounting profession is a web of interconnected global, national, and local niches, shaped by professional standards, national laws and provincial practices. Using niche construction theory and archival analysis, we explore to what extent the Italian profession ecosystem embeds international standards or local and national professional knowledge and practices. We study how local practices are influenced by national law, professional bodies, and global harmonization efforts by IFAC. Findings reveal that local practitioners resist global and national influences due to the persistence of inherited cultural practices. We show a disconnect between these three levels, allowing the local to dominate. Three policy and practical implications emerge: all professional bodies should standardize practices across boundaries; rigorous oversight is needed by IFAC of its member bodies and branches; the movement of accountants across niches will foster the sharing of idiosyncratic practices. Together, these recommendations will bring about greater harmonization, ultimately safeguarding the public interest.

1 citation

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1080/17449480.2025.2552659

Or copy a formatted citation

@article{laura2025,
  title        = {{Professional accounting knowledge: the confluence of local practice, national law and global harmonization}},
  author       = {Laura Rocca et al.},
  journal      = {Accounting in Europe},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/17449480.2025.2552659},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Professional accounting knowledge: the confluence of local practice, national law and global harmonization

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.