The purpose of our study is to understand the factors of barriers to the integration of internationally trained accountants into the accounting profession in Quebec. Using a qualitative methodology, our research is a multi-case study type based on semi-structured interviews with fourteen internationally trained accountants. Despite the increasing number of immigrants who decide to settle in Quebec, and the shortage of labor, many internationally trained professionals find it difficult to integrate into their professional field. With regard to the accounting profession, several studies have been conducted before but very few were looking to the Province of Quebec and the results obtained differ from one context to another. In addition, new barriers emerge with each study justifying the need for an exploratory approach to better understand the subject. Our theoretical framework is based on the work of Weber ( 1971 , 1975 ) who focused on the theory of social closure. We find that the barrier factors to the integration of internationally trained accountants into the accounting profession are informational, discriminatory, procedural and related to technical skills. Other factors emerge such as family and social factors, age, the influence of people from the same ethnic community and the immigrant ’ s state of mind .
KeywordsProfessional IntegrationProfessionInternationally Trained ProfessionalBarriers to IntegrationSocial ClosureChartered Professional Accountant
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