RT Article
T1 Professional Accountants’ Identity Formation: An Integrative Framework
JF Journal of business ethics
VO 142
IS 2
SP 225
OP 238
A1 Brouard, François
A1 Bujaki, Merridee
A1 Durocher, Sylvain
A1 Neilson, Leighann C.
A2 Bujaki, Merridee
A2 Durocher, Sylvain
A2 Neilson, Leighann C.
LA English
YR 2017
UL https://ixtheo.de/Record/1785660799
AB 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.
K1 Accounting Profession
K1 Sociology of professions
K1 Social Identity Theory
K1 Framework
K1 Identity
K1 Professional accountants
DO 10.1007/s10551-016-3157-z