... of a profession considers both tangible and intangible factors ( Montagna 1974 ). Tangible factors include body of knowledge, formalized educational process, formal testing, formal recognition through licensing, code of ethics, and professional associations. Intangible attributes are symbols, set of values...

...Thomas A. Lee ABSTRACT This research note uses a city directory to identify and contextualize early practitioners in what later became the first organized professional community of public accountants in the English-speaking world. It comments more generally on the use of such a directory...

... directly associated with West India slavery as he managed the sale of West India sugar plantations as well as other business and personal assets derived from the West India sugar and American tobacco trades. His professional expertise not only earned him considerable remuneration as a trustee but also...

..., with more immigrants in New York. Professional organizations, credentialing legislation, and other professional characteristics were not in place. Accounting education institutions were established and textbooks authored in both cities. Record linkage methodology was used to connect city directory records...