Socialized to be a professional: a study of the professionalism of accountants in Hong Kong

Abstract Extant definitions of professionalism in the management literature are ambiguous. Adopting a socialization perspective, in this study we view professionalism as the values, goals and norms learned through professional socialization. Based on Miner’s (1993) motivation role theory, we develop a new scale of professionalism. We further investigate the antecedents and outcomes of professionalism and test a number of hypotheses on 251 accountants in Hong Kong. Our results suggest that current job characteristics have a stronger effect on professionalism than does early stage socialization. Additionally, a higher level of professionalism is related to higher professional identification, higher job satisfaction and lower intentions to quit. Theoretical and managerial implications are drawn.