Restricted accessResearch articleFirst published online 2005-03
Theorising professionalisation: a model for organising and understanding histories of the professionalising activities of occupational associations of accountants
This paper seeks to develop a theoretical model of professionalisation and
professionalism built on notions of conditions, dependencies and strategies in
relation to occupational associations. These notions are found in a fragmentary
way in the general professionalisation literature, as well as in the literature
pertaining to the professionalisation of accounting. This way of organising
processes of professionalisation can enhance understanding of histories of the
professionalising activities of occupational associations of accountants by
highlighting complementary and mutually supporting findings as well as
identifying contradictions that remain in need of resolution. The model
structures conditions of professionalism (professional power, associational
control and sustaining ideologies), dependent relationships with other social
institutions (work, markets for services and the state) and associational
strategies. In particular, this arrangement needs to be established and
maintained by occupational associations of accountants in the process of
professionalisation, through apposite strategies.
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