What question did this study set out to answer?

To critique the traditional attributes-list approach to professional status and propose an intimidation model.

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March 18, 2026

Much Ado About Professionalism: A Second Look at Accounting.

Key Points

To critique the traditional attributes-list approach to professional status and propose an intimidation model.
Analyzed the attributes-list approach to professionalism.
Introduced the intimidation model for professional status evaluation.
Examined three accounting certifications: management accounting, internal auditors, and public accountants.
Identified fallacies in the traditional attributes-list approach.
Revealed factors that impede two accounting groups from achieving professional status.
Demonstrated that the intimidation model offers a novel perspective on professional hierarchy.

Abstract

Abstract ABSTRACT: 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.

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