Professionalization and intra-professional competition in the accounting profession

With the impact of global economic changes and technological advances, the accounting profession has entered an important transformation process and has increased the necessity to improve the training and activities of professional members. In addition to raising the standards of the profession, professionalization in the accounting profession has brought along the requirements of adherence to ethical values and continuous education. Increased competition within the profession has brought about the need to improve the quality of services provided by accountants and to respond more effectively to customer expectations. In this environment of intense competition, it has become necessary for professional accountants operating individually or corporately to focus on their areas of expertise, develop innovative service models and create a sustainable business model in order to differentiate themselves. This thesis analyzes how professionalization shapes the dynamics of competition within the profession and its contributions to the career development of professional members. The research results provide important data on the future directions and sustainability of the accounting profession and help to better understand the developments in the sector.