The thesis attempts to address some of the gaps between the literature that theorises and critiques the function of the professions and what practitioners actually do in practice. This disparity between the claims in the literature and the practice reality is identified by Nelson and Trubek. These authors assert that very little is known about the professional ideologies of lawyers and other professionals or what individual practitioners think about their role.

While the study is modest in that it focuses on only a small number of participants and is geographically concentrated in South-East Queensland, the findings give some indication of the views of the broader body of people in both accounting and law (a) studying to become professionals and (b) graduates (both new entrants and those more experienced) already in the practice environment. However, it should be noted that this thesis is particularly focussed on the views of those in the legal profession.