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The presentation of the self and professional identity: countering the accountant’s stereotype

Author

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  • Lee D. Parker
  • Samantha Warren

Abstract

Purpose - The purpose of this paper is to explore the intersection of professional values and career roles in accountants’ presentations of their professional identity, in the face of enduring stereotyping of the accounting role. Design/methodology/approach - This study presents a qualitative investigation of accountants’ construction of their professional identities and imagery using a Goffmanian dramaturgical perspective. Viewing professional identity construction as a presentational matter of impression management, the investigation employs a reflexive photo-interviewing methodology. Findings - Accountants use a variety of workplace dramatisation, idealisation and mystification strategies inside and outside the workplace to counter the traditional accounting stereotype. They also attempt to develop a professional identity that is a subset of their overall life values. Research limitations/implications - Their professional orientation is found to embrace role reconstruction and revised image mystification while not necessarily aiming for upward professional mobility. This has implications for understanding the career trajectories of contemporary accountants with associated implications for continuing professional development and education. Originality/value - The paper focusses on professional role, identity, values and image at the individual accountant level, while most prior research has focussed upon these issues at the macro association-wide level. In offering the first use of reflexive photo-interviewing method in the accounting research literature, it brings the prospect of having elicited different and possibly more reflective observations, reflections and understandings from actors not otherwise possible from more conventional methods.

Suggested Citation

  • Lee D. Parker & Samantha Warren, 2017. "The presentation of the self and professional identity: countering the accountant’s stereotype," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(8), pages 1895-1924, October.
  • Handle: RePEc:eme:aaajpp:aaaj-09-2016-2720
    DOI: 10.1108/AAAJ-09-2016-2720
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    Citations

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    Cited by:

    1. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    2. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    3. Aziza Laguecir & Bernard Leca, 2018. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets, Critical Perspectives on Accounting," Post-Print hal-01914996, HAL.
    4. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    5. Laguecir, Aziza & Leca, Bernard, 2019. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 39-58.

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