“…The professions are often distinguished in terms of possessing systematic theory and professional authority, being sanctioned by the community, being governed by an ethical code, and exhibiting a professional culture (Greenwood, 1957;Thakor, Kumar, 2000). Moreover, the professions offer services that are highly complex, intangible, highly customized, and are created and delivered by highly qualified personnel, over a continuous stream of transactions or service encounters (Jones, 1997;Thakor, Kumar, 2000). In fact, owing to the high degree of customer contact, as well as the level of individual judgment required by the professional, this form of service is considered the most intangible (Jaakkola, Halinen, 2006).…”