Breaking the link with a university education in the creation of a chartered accountant: The ICAS story

Elizabeth Gammie and Linda Kirkham

The British Accounting Review, 2008, vol. 40, issue 4, 356-375

Abstract: Accountancy is now well established as an elite professional occupation in most parts of the world and much of this status has been afforded through an association with educational qualifications. The assumption that a university education adds value to individuals, employers and society has led to a massive increase in tertiary education both in the UK and internationally and there is a societal expectation in the UK that a university education is the norm rather than an opportunity reserved for the academically elite. However, within this context, the chartered accounting profession in Scotland (ICAS) is considering opening up training to school leavers and other non-graduates as part of its ‘Fast Forward to 2010’ strategy. Evidence from the sociological literature suggests that any alteration in the educational composition of the members of a professional group may adversely impact upon that group's status and standing in society. In turn, any change in the educational qualifications of the members of a profession risks influencing the perceptions and aspirations of potential recruits.

Keywords: University education; Professional education; Professional identity; Status (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:40:y:2008:i:4:p:356-375

DOI: 10.1016/j.bar.2008.06.002

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