Tax Lawyer's Blog

I. Profession Defined

A. Core definition

1. A profession is a group of people in a learned occupation, the members of which agree to abide by specified rules of conduct when practicing the profession. 

B. Explanatory context

1. There are many professions and they are controlled to varying degrees by professional, regulatory or governmental bodies. Typical professions are medicine, dentistry, law, engineering, architecture, social work, nursing, accountancy. Most definitions of profession identify ‘working for the public good’ as among the characteristics of the profession. 

2. The terms ‘profession’ (the area of study and work) and ‘professional body’ (the organisation that regulates or has oversight of the profession) sometimes merge in popular usage. 

C. Analytical review

1. The Australian Council of Professions (2004) defines ‘a profession’ as follows:

a.  A profession is a disciplined group of individuals who adhere to ethical standards and uphold themselves to, and are accepted by, the public as possessing special knowledge and skills in a widely recognised body of learning derived from research, education and training at a high level, and who are prepared to exercise this knowledge and these skills in the interest of others.

b.  It is inherent in the definition of a profession that a code of ethics govern the activities of each profession[al]. Such codes require behaviour and practice beyond the personal moral obligations of an individual. They define and demand high standards of behaviour in respect to the services provided to the public and in dealing with professional colleagues. Further, these codes are enforced by the profession and are acknowledged and accepted by the community. 

2. Boone (2001) states:

a.  Professions are based on scientific and philosophical facts acquired through scholarly endeavor.  Individuals who enter a profession do so for reasons that distinguish them from other work or vocations.  They understand that their work renders a unique public service with a scientific or philosophical basis and/or body of knowledge that requires an extended period of academic and hands-on preparation.  Professions are also based on specialized skills necessary for the professional to perform the public service. 

3.  Southern Illinois University  (2004) proposes that professions have the following common characteristics:

a.  Associated with a profession is a great body of special knowledge.

b.  Preparation for a profession includes training in applying that knowledge.

c.  The standards of a profession are maintained at a high level through the force of organization or concerted opinion.

d. Each member of a profession recognizes his or her responsibilities to the public over and above responsibilities to clients or to other members of the profession. 

4.  Burbules and Densmore (1991) identify the characteristics of a profession as:

a.  Professional autonomy; a clearly defined, highly developed, specialized, and theoretical knowledge base; control of training, certification, and licensing of new entrants; self-governing and self-policing authority, especially with regard to professional ethics; and a commitment to public service. 

5.  Pratte and Rury (1991), focus more on status and remuneration in their list of the characteristics of a profession:

a. Remuneration, social status, autonomous or authoritative power, and service.