What makes a profession? — eight attributes

Accounting Ahead | Original study resource | accountingahead.com.au

What makes a profession?

Eight connected attributes - expertise, conduct and responsibility

Attribute

Practical meaning

Systematic theory and knowledge

Reliable methods are supported by a developed body of knowledge, rather than

habit alone.

Extensive education process

Initial education, experience and continuing development sustain the ability to

use that knowledge.

Ideal of service to the community

Expertise supports sound decisions and society's wellbeing; unpaid work

requires the same professional care.

Autonomy and independence

The profession has conditional regulatory authority; individuals exercise

judgement free from improper influence.

Code of ethics

Formal principles establish expected professional conduct and responsibility to

the public interest.

Distinctive ethos or culture

Shared values, norms and symbols create identity; everyday behaviour should

put those values into practice.

Application of professional

judgement

Knowledge and experience are applied to uncertain, complex situations

involving competing interests and values.

Existence of a governing body

A professional organisation supports entry standards, ongoing competence,

conduct and member discipline.

Use the attributes together

Knowledge explains the options. Ethics guides responsible conduct. Autonomy supports resisting improper

pressure. Judgement connects them to the actual problem.

Professional judgement remains accountable to evidence, ethical principles and applicable requirements.

Neither a title nor a correct calculation alone establishes professional conduct.

Module: 1 > 1.4 What is a profession? > Page: 9-10; 1.8 Attributes of a profession > Page: 13-19. Original teaching summary.

PART 2 | STUDY & PRINT

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