Education for an accounting profession

This paper seeks to present an invited response to a paper describing the historical relationship between the New Zealand Institute of Chartered Accountants (and its predecessor body) and the universities in New Zealand.

The paper is conceptual and takes the form of a commentary/review of the findings of the principal paper.

The paper adds to the description in the principal paper and presents additional factors that are necessary in assessing the relationship between the professional body and the university sector.

The paper extends the discussion in the principal paper with some reflection on the nature of professionalism and argues that a broader appreciation of professionalism is necessary to judge the effectiveness of the relationship in question.