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Professional Accountants’ Identity Formation: An Integrative Framework

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Abstract

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.

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Notes

  1. While some critical analysis questions whether accounting should be considered a profession (Roberts 2001), it is generally admitted that accounting meets the conditions of a profession (Almer et al. 2005; Carter 2007; Evetts 2003; Roos 2001).

  2. Picard et al. (2014) summarize that accountants have consistently been represented as boring and conservative individuals in films (Beard 1994; Dimnik and Felton 2006), humor (Bougen 1994; Miley and Read 2012), the business press (Czarniawska 2008; Ewing et al. 2001), literature and poetry (Evans and Fraser 2012; Evans and Jacobs 2010), media (Friedman and Lyne 2001), and popular music (Smith and Jacobs 2011; Jacobs and Evans 2012).

  3. Although the term ‘accountant’ is not a protected title (which may contribute to identity confusion in the general public), professional accountants, i.e., accountants with a professional accounting designation, are the focus of the model.

  4. Other personal factors, such as gender (Anderson-Gough et al. 2005; Gammie and Whiting 2013; Haynes 2012, 2013; Khalifa 2013; Wallace 2009), ethnicity (Duff 2011), disability (Duff and Ferguson 2007, 2012), or family status (Wallace 2009), which may also impact professional accountants’ identity, are not included in the model.

  5. The social media adds another layer of complexity in the influence of the media, as it may behave differently compared to traditional media. However, particularities of social media are beyond the scope of our paper.

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Acknowledgments

The authors gratefully acknowledge the financial support of the Sprott School of Business, Carleton University, and Telfer School of Management, University of Ottawa, as part of the Telfer/Sprott Research Program Funding. The authors would like to thank participants in the 2015 University of Waterloo Conference—2nd Biennial Symposium on Accounting Ethics, Emilio Boulianne, Darlene Himick, the guest editors Linda Thorne and Sally Gunz, and especially the three anonymous referees for their helpful comments and suggestions on earlier versions of this paper, which contributed significantly to the development of the article.

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Authors and Affiliations

  1. Sprott Centre for Social Enterprises/Centre Sprott pour les entreprises sociales, Sprott School of Business, Carleton University, 1725 Dunton Tower, 1125 Colonel By Drive, Ottawa, ON, K1S 5B6, Canada

    François Brouard

  2. Centre for Research and Education on Women and Work, Sprott School of Business, Carleton University, 1010 Dunton Tower, 1125 Colonel By Drive, Ottawa, ON, K1S 5B6, Canada

    Merridee Bujaki

  3. Telfer School of Management, University of Ottawa, 55 Laurier E, Ottawa, ON, K1N 6N5, Canada

    Sylvain Durocher

  4. Sprott School of Business, Carleton University, 913 Dunton Tower, 1125 Colonel By Drive, Ottawa, ON, K1S 5B6, Canada

    Leighann C. Neilson

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  1. François Brouard
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  2. Merridee Bujaki
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  3. Sylvain Durocher
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  4. Leighann C. Neilson
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Correspondence to François Brouard.

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Brouard, F., Bujaki, M., Durocher, S. et al. Professional Accountants’ Identity Formation: An Integrative Framework. J Bus Ethics 142, 225–238 (2017). https://doi.org/10.1007/s10551-016-3157-z

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  • DOI: https://doi.org/10.1007/s10551-016-3157-z

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