Abstract

Business, accounting, and the legal and medical professions are under heavy scrutiny and criticism these days. The focus of the essay is primarily upon corporate business executives and accounting professionals, though the thrust of the article also relates to law and medicine. A number of recent developments in American business relate to the posture of professionalization. Some of the attitudes and behavior of the traditional professional have been "boot-legged" into the business role through congressional enactments, administrative agency rules, and court decisions. Another element of the professional definition indicates its essential character. In the language of social science, the practitioner in absorbing the professional role is socialized or indoctrinated to a particular motivation and behavior. Professional role perceptions are built into personality through a complex of education and colleague relationships. The BarChris case (Escott vs BarChris Construction Corp.) underscores the position of trust that corporate officers, directors, underwriters, and accountants of corporations must maintain.