Professionalism and Application of Critical Thinking

Professionalism and Application of Critical Thinking

Professionalism is vital in businesses. It is also the key to be successful for professionals in their careers. Profession requires a set of knowledge and expertise, which allow professionals to execute the responsibilities with confidence and creditability. Profession also needs to focus on its purposes. Public puts higher expectations on professionals to fulfill needs from the society. Plus, professionals are highly disciplined, and consistently pay attention on what to do or what should do to maintain their reputation. Professionals receive specialized and advanced education and have to belong to several well-known authoritative organizations to be recognized. Also, an effective profession has to go through formal trainings constantly for gaining new information and self-development.

I think accounting is a profession according to the above criteria. Earning a CPA title is not easy as obtain a driver license. CPAs are required to complete adequate trainings to improve their proficiency for performing accounting procedures. It also requires CPAs to exercise due professional care in the preparation of reports. Besides that, the AICPA Principles of Professional Conduct requires CPAs to consider social interests as priority, to be objective and stay away from conflicts when performing professional responsibilities, to possess a high sense of integrity, and to be able to use the best judgment in all of their activities (“AICPA Code of Professional Conduct”).

From my understanding, CPAs are officially considered professional accountants. We have discussed whether plumber is a profession in the beginning of the term. Majority of the class thinks that plumber should not be regarded as a profession since the service they provided is not highly disciplined and does not involve high level judgmental decisions. Being a plumber could be a profession if he or she is extremely good at dredge the sewer or earned a...