Institutional barriers to entry for international professionals in the German accounting sector
A qualitative analysis of organizational recruitment strategies in the context of regulatory and cultural uncertainty
DOI:
https://doi.org/10.66705/k7h0nv71Schlagwörter:
International professionals, Institutional theory, Recruitment processes, Accounting, Organizational uncertainty reductionAbstract
The growing shortage of skilled workers is increasing the importance of international professionals for the German labor market. At the same time, institutional barriers to entry persist in the regulated professional field of accounting. This study examines organizational recruitment and assessment logics for international professionals in German accounting based on institutional theory and signaling theory. Methodologically, the study is based on a qualitative literature review and a qualitative content analysis of 58 job advertisements. The results show that knowledge of the German Commercial Code, a good command of German and local professional experience function as institutional signals of trust. International qualifications, by contrast, often have lower institutional legibility. This study expands research on the integration of international professionals by introducing an organizational perspective on institutional selection mechanisms in German accounting.
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