The chapter reviews specialised sub-domains of professional accounting work and levels of expertise, paying particular attention to auditing. It emphasizes the changing nature of accounting work and ways it is being conceptualised. It presents an influential capability-based model of professional expertise to aid our understanding of accounting as a socio-cognitive practice. This is followed by a discussion of ways in which accounting work is realised by interpretive and discursive practices unaccounted for by the model. The chapter then presents a more comprehensive, realisational model of professional practice as inherently semiotic and communicative. Finally it discusses future directions of professional development.
|Title of host publication||Routledge Handbook of Language and Professional Communication|
|Editors||Vijay Bhatia, Stephen Bremner|
|Place of Publication||Oxford|
|Publication status||Published - 2014|