Abstract
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.
| Original language | English |
|---|---|
| Title of host publication | The Routledge Handbook of Language and Professional Communication |
| Publisher | Taylor and Francis Inc. |
| Pages | 321-348 |
| Number of pages | 28 |
| ISBN (Electronic) | 9781315851686 |
| ISBN (Print) | 9780415676199 |
| DOIs | |
| Publication status | Published - 24 Feb 2014 |