Although sociologists have been studying professions for many years it is only more recently that accounting researchers have begun a critical appraisal and questioning of the meaning of “profession” (Hopwood, 1985; Willmott, 1986). With a primary focus on the question of professional dominance, this study documents the professionalisation process of the Australian accounting profession for the period from 1953 to 1985. Drawing on the literature from the sociology of professions, the author has developed a theoretical framework which focuses on the use of strategies. Because professional dominance cannot be conceptualised as a fixed phenomenon, it is suggested that these strategies are used by professions in a continuous process of negotiation and renegotiation of their status.
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