Professionalization and Intraprofessional Competition in the Canadian Accounting Profession

Abstract

The impact of competition among occupational segments on the professionalization of the occupation is examined with data on the evolution of accountancy in Canada. It is shown that intraprofessional competition is an important factor directing and pacing the professionalization of accountancy defined in terms of educational standards, the symbolic attributes of professionalism, and achievement of occupational licensing. An analytic typology of professional segmentation is developed to locate the present study with respect to studies of segmentation in medicine, law, and engineering.