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professionalism and the accounting profession - Essay Example
Finance & Accounting
Pages 5 (1255 words)
Professionalism and the Accounting Profession Introduction The history of accountancy has revealed how this field evolved from a mere occupation into a widely recognised profession. Four theoretical paradigms are particularly relevant in understanding the professionalisation of accountancy: trait-based model, functionalism, Weberian tradition, and Marxist perspective…
The last section provides a personal interpretation of accountancy as a profession. Accountancy as a Profession The rise of professionalism in the United Kingdom is an issue that has gained much emphasis in the literature. The discourse comprises basic issues like what makes up a profession and how professionalism is attained (Lal, 1988). The discourse about how professions have reached their current status has evolved significantly over time, somewhat demonstrating different ideological or theoretical perspectives. Until the 1960s, the dominant theoretical perspective among social scientists exploring the professions was structural-functionalism or functionalism (Jones, 1995). They, largely inspired by the works of Emile Durkheim, look at the role of certain phenomena in cultural and social processes. Structural-functionalism assumes that the development of institutions and, for that matter, professions, usually was a normal outcome of the fact that they played functional or purposeful roles in society (Roslender, 1992). This explanation, when used in the discourse of the professions, involved examining the array of functions carried out by professionals, and resulted in a complementary and imperceptive traits-based model of the professions. ...
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