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