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Much Ado About Professionalism: A Second Look at Accounting.

The Accounting Review 1977 52(3), 705-715
Most recognized professions traditionally have distinguished their status from that of other occupations by means of a list of observable "professional attributes." This article points out the major fallacies of this attributes-list approach and presents an alternative "intimidation model" of professional status. This intimidation model is applied to examine the occupational status of three accounting groups: (1) the holders of a Certificate in Management Accounting, (2) the holders of Certified Internal Auditors Certificates and (3) holders of Certified Public Accountants Certificates. This accounting application reveals several practical factors that could inhibit at least two of these accounting groups from achieving professional status.