Professional Accountants' Identity Formation: An Integrative Framework

In this conceptual paper, we explore professional accountants' identity formation and the roles played by various audiences in society, accounting associations, and accounting firms in shaping the identity of professional accountants. We integrate constructs from social identity theory and the...

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Bibliographic Details
Published in:	Journal of business ethics 2017-05, Vol.142 (2), p.225-238
Main Authors:	Brouard, François, Bujaki, Merridee, Durocher, Sylvain, Neilson, Leighann C.
Format:	Article
Language:	eng
Subjects:	Accountants Accounting Audiences Business and Management Business Ethics Education Ethics Identity formation Management Occupational choice Philosophy Professional identity Professionals Professions Quality of Life Research Social identity Sociology Stereotypes THEMATIC SYMPOSIUM ARTICLES
Online Access:	Get full text
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Summary:	In this conceptual paper, we explore professional accountants' identity formation and the roles played by various audiences in society, accounting associations, and accounting firms in shaping the identity of professional accountants. We integrate constructs from social identity theory and the sociology of professions literature with previous research on professional identity, image, and widely held stereotypes of accounting and accountants, to propose an integrated framework of professional accountants' identity formation. Based on the framework developed, we propose directions for future research.
ISSN:	0167-4544 1573-0697