Burns and Haga's critique of the "shopping list" characterization of professions (1977) is examined, and an alternative analysis is proposed and applied to management accounting. According to Burns and Haga, a field is regarded as a profession if it serves needs recognizable within the society as crucial and is imbued with substantial mystique. It is claimed that Burns and Haga have not shown that mystique is either essential to professional quality or, in combination with cruciality, a sufficient condition. Five major objections relating to the requirement of mystique are presented, and the criterion of occupational practice or a common body of knowledge is proposed as a replacement of the mystique criterion. The other condition of cruciality would be retained. The revised criterion suggests perception of management accounting as an emergent profession, in contrast to Burns and Haga's perspective. (SW)