Interaction of Accounting Practitioners’ Knowledge:

A case of an accountant office

Abstract

This paper examines the long-term process by which tax accountants engage in dialogue and interaction with other management accounting specialists during their initial practice establishment phase, elucidating how clinical knowledge interacts and is formed. Through cross-boundary learning between specialists with differing professional backgrounds, it demonstrates via case studies the process by which accounting firm operational policies and client support methodologies are concretised.