Discussion of “A Theoretical Framework of Professional Accountants’ Identity Formation and Directions for Future Research”

Excerpt

This paper presents a theoretical framework that explores the formation of the identity, image, and stereotypes of professional accountants. It primarily adopts a theoretical perspective typically associated with the sociology of the professions (SOP) (e.g., Greenwood et al. 2002; Suddaby et al. 2009) and blends it with social identity theory (SIT). The sociology of the professions literature explores how the roles of professional associations are “socially constructed” (Berger and Luckmann 1967), and how shared systems of meaning establish boundaries of influence, define acceptable behaviors of the community, and delineate the requirements of community membership, while the SOP considers how external factors influence community values. SIT considers how community values influence individuals’ behaviors (Tajfel 1978). Thus, the integrated framework presented by Brouard et al. considers how the value, cognitions, and behaviors of professional accountants are influenced by the norms and expectations of the community of the accounting profession responding to the expectations of society. These expectations result in the construction and internalization of acceptable behavior of accounting professionals by the accounting community. …