To answer this question, I have to first tell you a bit about the difference that lies between a dress and an accessory. Dresses are meant to be worn, while accessories are typically meant to compliment the dress. In terms of men's fashion belts, purses, jackets, gloves and even shoes can be considered as accessories. Just like any women’s party look cannot be complete without a stylish clutch purse, similarly, a man's formal fashion cannot be deemed complete without a stylish or sophisticated shoe. This leads to the second thought - why not consider shoes as a part of men's dressing? There would always be a stream of thoughts supporting both these hypothesis.
While shoes complete a man's looks and often people judge him based on the shoes he wears, in the same breath it has to be said that certain designer or handwoven brands of shoes hold such a high decorative value that they can be easily classified as fashion accessories. Moreover, shoes are often chosen based on the overall dress worn by the individual. So, it is a complimentary dressing. This justifies the people who hold shoes as a fashion accessory.
Every year brands are having to dish out stylish varieties of men’s shoes, to cater to the changing fashion sense of the modern-day men. With shoes becoming more stylish (even the formal ones), they are gradually penetrating into the fashion category rather than staying key wearables. But, no matter how stylish your shoes might be, a day in the office cannot often be complete without wearing them. Whether you venture out to win a prized job or to visit a client to finalize a deal, wearing the right shoe is still deemed an inevitable practice. You cannot just wear flip-flops with neatly pressed formal shirts and trousers! This simple theory supports the notion of: shoes are dresses rather than an accessory; as they complete the look.
When you look to buy a pair of shoes there are two important criteria that you set. First is, of course, is the style quotient, but you are also looking for supreme comfort levels. Comfort stays an important feature of the daily wear shoes. If I talk about a typical office day, you would be keeping these shoes on for about 9-10 hours. Now, that is a lot of time in a day. And when you talk of such a long wearing period, comfort becomes of paramount importance. So, from this point of view again: shoes can be deemed as a part of dressing rather than an accessory, for who seeks comfort in an accessory.
I’d be interested in your thoughts in the comments below