Accountants' incessant insecurity: focusing on the identities of CPAs hired in the South Korean public service

Purpose: The purpose of this paper is to understand how and why accountants who moved from accounting firms to public service adapted their identities to reduce insecurity. The literature on accountant identity highlights insecurity caused by promotion criterion to partnership, which requires accountants to win new work for their employers and leads to overtime, as a serious problem which has permeated the accounting profession. However, there have been few studies that explore whether accountants who moved to the public service, where they have stronger job security and can enjoy work-life balance, have resolved the insecurity problem, although a neoliberalism turn accompanied by New Public Management-style reforms has increased the number of accountants in public service. Therefore, the authors of the current study aim to fill this gap in the literature by exploring the identity transitions of South Korean (hereafter Korean) accountants who joined the public service. Design/methodology/approach: The authors theorise the nature of the process of identity adaptation with conceptual tools from Pierre Bourdieu, such as habitus and capital, and examine whether the accountants took a “vision-of-division” or a “di-vision” strategy in the public service to secure their identity. For this purpose, the authors interviewed accountants and their non-accountant colleagues, and investigated other written sources, such as newspaper articles and business cards. Findings: The authors found that Korean accountants in Big-4 firms dealt with the same insecurity issues as accountants in western countries and perceived public service as an attractive alternative to remove this insecurity. However, accountants who joined the public service found themselves confronted with different types of problems, such as accounting/costing work being regarded as demeaning, which made their identity insecure. Therefore, some accountants took a di-vision strategy that makes the difference between themselves and typical public servants less visible by avoiding accounting/costing work, using bureaucratic designations and de-emphasising their accounting credentials. Accountants took this strategy because the symbolic value of their accountancy qualifications grew weaker over time, due to the increase in the number of qualified accountants, and because the public service field valued bureaucratic habitus and capital more highly than those of the accountants. Originality/value: From a methodological aspect, the authors collected participants’ business cards and analysed which designations/credentials they chose in order to create a certain perception. This analysis helped the authors understand how accountants work on their identity by de-emphasising accounting credentials to secure their identity in an organisational field. In a theoretical dimension, the current study argues that the symbolic capital of accounting credentials is dependent on the organisational and social context in line with Bourdieu, and, contrary to Bourdieu, on the supply and demand in the professional labour market

Beyond the accounting profession: a professionalisation project in the South Korean public sector accounting field

Purpose: The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to enhance their status/influence; and respond to structural/institutional forces from international organisations and/or the state in a particular historical context, such as a globalised/neo-liberalised setting. Design/methodology/approach: The authors draw on Pierre Bourdieu’s theoretical tools (field, capital, habitus, and doxa) to understand how public sector accrual accounting was defined, and how the Korean Association for Government Accounting was formed and represented as a group with public sector accounting expertise. The research context was the implementation of accrual accounting in South Korea between 1997/1998, when the Asian financial crisis broke out, and 2006/2007, when accrual accounting was enforced by legislation. The authors interviewed social actors recognised as public sector accounting experts, in addition to examining related documents such as articles in academic journals, newsletters, invitations, membership forms, newspaper articles, and curricula vitae. Findings: The authors found that the key founders of KAGA included some public administration professors, who advocated public sector accrual accounting via civil society groups immediately after Korea applied to the International Monetary Fund for bailout loans and a new government was formed in 1997/1998. In conjunction with public servants, they defined and designed public sector accrual accounting as a measure of public sector reform and as a part of the broader government budget process, rather than as an accounting initiative. They also co-opted accounting professors and CPA-qualified accountants through their personal connections, based on shared educational backgrounds, to represent the association as a public sector accounting experts’ group. Originality/value: These findings suggest that the study of the accounting profession cannot be restricted to a focus on professional accounting associations and that accounting knowledge can be acquired by non-accountants. Therefore, the authors argue that the relationship between accounting knowledge, institutional forms, and key actors’ strategies is rich and multifaceted

A Thermally Self-Sustaining Miniature Solid Oxide Fuel Cell

A thermally self-sustaining miniature power generation device was developed utilizing a single-chamber solid oxide fuel cell (SOFC) placed in a controlled thermal environment provided by a spiral counterflow “Swiss roll” heat exchanger and combustor. With the single-chamber design, fuel/oxygen crossover due to cracking of seals via thermal cycling is irrelevant and coking on the anode is practically eliminated. Appropriate SOFC operating temperatures were maintained even at low Reynolds numbers (Re) via combustion of the fuel cell effluent at the center of the Swiss roll. Both propane and higher hydrocarbon fuels were examined. Extinction limits and thermal behavior of the integrated system were determined in equivalence ratio—Re parameter space and an optimal regime for SOFC operation were identified. SOFC power densities up to 420 mW/cm^2 were observed at low Re. These results suggest that single-chamber SOFCs integrated with heat-recirculating combustors may be a viable approach for small-scale power generation devices

1,4-Dichloro­naphthalene-2,3-diol

The achiral planar (maximum deviation 0.014 Å) title compound, C10H6Cl2O2, crystallizes in the chiral space group P212121 in an arrangement incorporating conventional O—H⋯O hydrogen bonding leading to a supra­molecular chain

Make China great again: the strategies of Confucian accountants

Purpose: This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World. Design/methodology/approach: We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space. Findings: The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients. Originality/value: This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War

An integrated computational and experimental study to investigate \u3ci\u3eStaphylococcus aureus\u3c/i\u3e metabolism

Staphylococcus aureus is a metabolically versatile pathogen that colonizes nearly all organs of the human body. A detailed and comprehensive knowledge of staphylococcal metabolism is essential to understand its pathogenesis. To this end, we have reconstructed and experimentally validated an updated and enhanced genome-scale metabolic model of S. aureus USA300_FPR3757. The model combined genome annotation data, reaction stoichiometry, and regulation information from biochemical databases and previous strain-specific models. Reactions in the model were checked and fixed to ensure chemical balance and thermodynamic consistency. To further refine the model, growth assessment of 1920 nonessential mutants from the Nebraska Transposon Mutant Library was performed, and metabolite excretion profiles of important mutants in carbon and nitrogen metabolism were determined. The growth and no-growth inconsistencies between the model predictions and in vivo essentiality data were resolved using extensive manual curation based on optimization-based reconciliation algorithms. Upon intensive curation and refinements, the model contains 863 metabolic genes, 1379 metabolites (including 1159 unique metabolites), and 1545 reactions including transport and exchange reactions. To improve the accuracy and predictability of the model to environmental changes, condition-specific regulation information curated from the existing knowledgebase was incorporated. These critical additions improved the model performance significantly in capturing gene essentiality, substrate utilization, and metabolite production capabilities and increased the ability to generate model-based discoveries of therapeutic significance. Use of this highly curated model will enhance the functional utility of omics data, and therefore, serve as a resource to support future investigations of S. aureus and to augment staphylococcal research worldwide

An Integrated Computational and Experimental Study to Investigate Staphylococcus Aureus Metabolism

Staphylococcus aureus is a metabolically versatile pathogen that colonizes nearly all organs of the human body. A detailed and comprehensive knowledge of staphylococcal metabolism is essential to understand its pathogenesis. To this end, we have reconstructed and experimentally validated an updated and enhanced genome-scale metabolic model of S. aureus USA300_FPR3757. The model combined genome annotation data, reaction stoichiometry, and regulation information from biochemical databases and previous strain-specific models. Reactions in the model were checked and fixed to ensure chemical balance and thermodynamic consistency. To further refine the model, growth assessment of 1920 nonessential mutants from the Nebraska Transposon Mutant Library was performed, and metabolite excretion profiles of important mutants in carbon and nitrogen metabolism were determined. The growth and no-growth inconsistencies between the model predictions and in vivo essentiality data were resolved using extensive manual curation based on optimization-based reconciliation algorithms. Upon intensive curation and refinements, the model contains 863 metabolic genes, 1379 metabolites (including 1159 unique metabolites), and 1545 reactions including transport and exchange reactions. To improve the accuracy and predictability of the model to environmental changes, condition-specific regulation information curated from the existing knowledgebase was incorporated. These critical additions improved the model performance significantly in capturing gene essentiality, substrate utilization, and metabolite production capabilities and increased the ability to generate model-based discoveries of therapeutic significance. Use of this highly curated model will enhance the functional utility of omics data, and therefore, serve as a resource to support future investigations of S. aureus and to augment staphylococcal research worldwide

Sigma models as perturbed conformal field theories

We show that two-dimensional sigma models are equivalent to certain perturbed conformal field theories. When the fields in the sigma model take values in a space G/H for a group G and a maximal subgroup H, the corresponding conformal field theory is the $k\to\infty$ limit of the coset model $(G/H)_k$, and the perturbation is related to the current of G. This correspondence allows us for example to find the free energy for the "O(n)" (=O(n)/O(n-1)) sigma model at non-zero temperature. It also results in a new approach to the CP^{n} model.Comment: 4 pages. v2: corrects typos (including several in the published version

Dynamic Tilting of Ferroelectric Domain Walls Caused by Optically Induced Electronic Screening

Optical excitation perturbs the balance of phenomena selecting the tilt orientation of domain walls within ferroelectric thin films. The high carrier density induced in a low-strain BaTiO3 thin film by an above-bandgap ultrafast optical pulse changes the tilt angle that 90{\deg} a/c domain walls form with respect to the substrate-film interface. The dynamics of the changes are apparent in time-resolved synchrotron x-ray scattering studies of the domain diffuse scattering. Tilting occurs at 298 K, a temperature at which the a/b and a/c domain phases coexist but is absent at 343 K in the better ordered single-phase a/c regime. Phase coexistence at 298 K leads to increased domain-wall charge density, and thus a larger screening effect than in the single-phase regime. The screening mechanism points to new directions for the manipulation of nanoscale ferroelectricity