This study recognises that much of the literature on professionalism i.e., that theorises and critiques the function of professions, fails to take account of what practitioners actually do in practice. It seeks to report on the views of both law and accounting students and professionals, although it is mainly interestsed in the views of students and legal professionals. The study finds 1.Students have an altruistic understanding of professionalism; 2.Two yr. accounting graduates are socialised into the reality of practice, while legal graduates are experiencing dissonance i.e. trying to act in accordance with their idealistic understanding of professionalism, while, at the same time, wishing to gain the approval of their peers and superiors.3.All experienced practitioners see their practice as a business reflecting commercialised professionalism ideas.4.Experienced legal practitioners see themselves as managers who are primarily responsible for socialising new entrants into firm culture. 5.Requiring individuals to comply/conform with a culture that does not align with their morals/values can cause tension and dissatisfaction.
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