Professional formation: the case of Scottish accountants.

Studies of professional formation have employed the concepts of collective social mobility, closure and the process whereby knowledge is translated into social and economic rewards: in addition, there has been some attempt to show how this occurs. This paper builds on that work by examining the utility of the `five class model' of stratification with its emphasis on the `aspirant middle class' (Neale, 1972) and the `unresolved dialectic' (Portwood and Fielding, 1981) between traditional and modern values, for studying how Scottish accountants established their professional position -- the first of that occupation to do so. The accountancy profession in Scotland was able to place the cachet of ascription on its members because its leaders were associated with the gentry, the legal profession and the more respectable (commercial, as opposed to manufacturing) part of the bourgoisie. The achieved status of members was thus endorsed by the respectability of ascription. [ABSTRACT FROM AUTHOR]