Document Type

Journal Article


Purpose - This paper seeks to present an invited response to a paper describing the historical relationship between the New Zealand Institute of Chartered Accountants (and its predecessor body) and the universities in New Zealand.

Design/methodology/approach - The paper is conceptual and takes the form of a commentary/review of the findings of the principal paper.

Findings - The paper adds to the description in the principal paper and presents additional factors that are necessary in assessing the relationship between the professional body and the university sector.

Originality/value - The paper extends the discussion in the principal paper with some reflection on the nature of professionalism and argues that a broader appreciation of professionalism is necessary to judge the effectiveness of the relationship in question.