Summary Of Much Ado About Professionalism

In D.C. Burns and W. J. Haga’s article, “Much Ado About Professionalism: A Second Look at Accounting” the authors describe two items they believe must be present for an occupation to be considered a genuine profession. Burns and Haga state that an occupation is considered a genuine profession if it contains cruciality and mystique. The authors go on in their article to argue that due to the lack of these two items certified management accounts (CMAs) are not genuine professionals.

Burns and Haga states that an occupation possesses cruciality when a significant group recognizes the occupation as being necessary to their survival. The authors argue that CMAs do not possess cruciality due to the ability of certified public accountants (CPAs) to perform the functions of CMAs. They state that “top managements perceive CPAs to be an equal or superior alternative to CMAs” therefore they are not necessary to the management’s survival (712). I disagree

The authors argue that CMAs do not possess mystique due to the techniques of CMAs being based on rationality and logic. They state that “accounting and financial techniques that are unique to management accounting function…are based heavily upon the disciple of economics… economic models and techniques are founded on reasoned argument and appeal to logic” (712). I disagree with Burns and Haga’s argument that CMAs lack mystique. I believe the strongest objection to their argument is that groups would not be able to learn in a short period of time the technical skills required to be a CMA. Even though part of the skills may be based on reason and logic, a typical individual would not be able to understand the functions of a CMA without taking the required college