The Concept of Profession: a Historical Perspective Based on the Accounting Profession in China
نویسنده
چکیده
Sociologists have been struggling to concur on a single definition that can encapsulate the notion of a profession. This paper gives an overview of the definitional problem on the concept of profession and offers a further understanding of this concept by adopting a historical perspective. The accounting profession in China is chosen as a case study, and the process of professionalisation of the Chinese CPA profession is examined. The implications of this study suggest that the concept of profession is a dynamic concept and attempts should not be made to provide a generalisation of the concept. Rather it should be studied as individual empirical cases, taking into account the contextual factors in the particular society in which the profession exists.
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