Professional Accountants’ Identity Formation: An Integrative Framework

François Brouard (), Merridee Bujaki (), Sylvain Durocher () and Leighann C. Neilson ()
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François Brouard: Carleton University
Merridee Bujaki: Carleton University
Sylvain Durocher: University of Ottawa
Leighann C. Neilson: Carleton University

Journal of Business Ethics, 2017, vol. 142, issue 2, No 4, 225-238

Abstract: 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.

Keywords: Professional accountants; Identity; Framework; Social identity theory; Sociology of professions; Accounting profession (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (8)

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DOI: 10.1007/s10551-016-3157-z

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