Literature review on profession Essay Example | Topics and Well Written Essays - 10000 words

Literature review on profession - Essay Example Torgersen (1972) and Abbott (1988) further emphasize on the need to monopolize duties for the achievement of professionalism. Andrews & Waerness (2011) suggest that de-professionalization may occur if there is a reduction on the area of responsibility or certain occupation’s jurisdiction. In general this involves where there is less specialization of occupational duties. Professions in the society are interests groups thus there positions are determined by the structural elements. Ascribing to the characteristics of interest groups they safeguard their advantages by means of social closure (Philip O’regan 2008). Therefore professionalism aims to regulate entry into an occupation so as to maintain its market value (Parkin, 1979). According to interactions’ perspective professions provides services to the society and defend the interests of their members as well as the interest group at large. Critical perspectives have been taken attributed to studies on professio nalization in the context of state-profession dynamics and collective social mobility within a set of power relations. In regard to this professions create professional monopoly by closure and exclusion to defend the interests of their members practice (Sian, 2006; Uche, 2002; Walker, 2004; Willmott, 1986; Yapa, 1999). †¦. 3. Accountancy and Professionalism †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4. ... et al., 2012). According to AICPA, 2006; Gammie, Herbohn, & Whiting, 2010; Hopman & Lord, 2009; ICPAS, 2009 they provide that public accounting firms have under-representation of women in the partnership ranks despite them constituting at least half of all entry-level employees. Women have a higher turnover than men thus failing to progress in ranks. It is not clear if the underlying turn over factor having resulted into gender parity in the context of partnership promotions (Almera,E. et al., 2012). In USA statistics shows that post-senior manager positions have been established in most firms. Women are disproportionately represented unlike equity partner promotions (AICPA, 2005; Dambrin& Lambert, 2008; ICPAS, 2009). The rise in the post-senior manager positions is the need for terminal destination provision focussed on experienced senior managers who practice in the traditional accounting and tax areas but don’t have the skills or desire for equity ownership† (IPA, 200 5). Partnership career paths within the firms are preferred those [senior employees] who may not be willing or able to do whatever is necessary to become a partner† (Alter, 1991, p. 55), and they posses talents and knowledge important for the firm (Coolidge and D’Angelo, 1994; Hooks &Cheramy, 1994). With the need and pressure for women representation in higher professional positions categorically women careers, the accounting research literature do not provide any evidence that women with â€Å"greater choice and flexibility in career progression† as asserted by Hooks et al. (1997). The creation of these positions does not specifically focus in the fulfilment of employee of firms needs. There are no considerations on the implications of these positions incorporating gender