Commercialisation and Professionalism in the Audit Profession: Insights from Georgia
Associate Professor Andreas Jansson and Professor Timur Uman
A new study published in the International Journal of Auditing examines how Georgian auditors navigate the growing tension between commercialisation, dedication to the profession, and environmental uncertainty.
The research, co-authored by Erekle Pirveli (Caucasus University), Andreas Jansson , and Timur Uman, provides one of the first empirical insights into this triangular relationship in an emerging market setting.
The study shows that:
- Commercialisation pressures are strongly felt by Georgian auditors.
- Dedication to the profession helps maintain ethical standards and audit quality under these pressures.
- Environmental uncertainty — such as regulatory instability and weak institutions — heightens the challenge of balancing professional identity with commercial realities.
This research connects directly to MMTC’s focus on globalization, transformation, and sustainability, by examining how professional groups adapt to uncertainty and uphold values in emerging market contexts.
The full article, Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors’ Perceptions, is published in the International Journal of Auditing and is available via this link
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