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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Keywords Accounting profession, Framework, Identity, Professional accountants, Social identity theory, Sociology of professions
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Journal Journal of Business Ethics
Brouard, F, Bujaki, M, Durocher, S. (Sylvain), & Neilson, L. (2017). Professional Accountants’ Identity Formation: An Integrative Framework. Journal of Business Ethics, 142(2), 225–238. doi:10.1007/s10551-016-3157-z