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.
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