| 總結: | This study examines the relationship between economic development of a profession and retention of the professionalism of the people, against the backdrop of challenges faced by professions in the 21st century. Using qualitative interviews, we attempt to predict the effectiveness of the Committee to Develop the Accountancy Sector (CDAS) recommendation 2, in terms of the composition and outlook of the sector as well as the professionalism of the people. Next, we seek to understand the factors affecting aspirations and motivations, as well as obtain suggestions as to the feasibility of Nanyang Business School, Nanyang Technoloical University inculcating the concept of professionalism to its students, and hence retain professionalism. Finally, limitations of the study and directions for future research are discussed.
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