ABSTRACT

This conclusion presents some closing thoughts on the concepts covered in the preceding chapters of this book. The book presents a detailed overview of past studies of the professions. It establishes the complexity of the circumstances in which any study of accountants’ professional socialization necessarily takes place. The book outlines the methodological approach adopted in the study. It summarises the findings of a qualitative research project which sought to establish the nature of the professional socialization of trainee chartered accountants working in Big Six firms. The professions play a central role in the economies and societies of the modern world. One of the central issues in the functioning and maintenance of any profession is the way in which it enrols individuals and ‘makes’ them into professionals. The nature of this process will have important implications for the ability of a profession to attract clients as well as to establish its wider position in society.