ERIC Number: ED183109
Record Type: Non-Journal
Publication Date: 1979
Reference Count: N/A
More About Professionalism: A Second Look at Burns and Haga. Faculty Research Working Paper Series, 79-5.
Sheldahl, Terry K.
Burns and Haga's critique of the "shopping list" characterization of professions (1977) is examined, and an alternative analysis is proposed and applied to management accounting. According to Burns and Haga, a field is regarded as a profession if it serves needs recognizable within the society as crucial and is imbued with substantial mystique. It is claimed that Burns and Haga have not shown that mystique is either essential to professional quality or, in combination with cruciality, a sufficient condition. Five major objections relating to the requirement of mystique are presented, and the criterion of occupational practice or a common body of knowledge is proposed as a replacement of the mystique criterion. The other condition of cruciality would be retained. The revised criterion suggests perception of management accounting as an emergent profession, in contrast to Burns and Haga's perspective. (SW)
Descriptors: Accounting, Business Administration, Definitions, Evaluation Criteria, Higher Education, Professional Occupations, Professional Recognition, Status, Theories
Syracuse University, School of Management, 129 College Place, Syracuse, NY 13210
Publication Type: Opinion Papers
Education Level: N/A
Authoring Institution: Syracuse Univ., NY. School of Management.