Purpose – The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice category remains elusive is that researchers find it difficult to precisely define the object to study,...

Purpose – This paper is premised on the understanding that professions remain central means of institutionalising expertise in society. A summary of major issues that are prominent in recent studies of the professions is presented in order to inform the paper’s central objective which is to...