Letters to the editor, institutional experimentation, and the public accounting professional
The study analyzes the identity formation within professional associations, particularly in the accounting field, where associations sell a “fictitious” commodity, while individual practitioners carry out the actual work. It explores how these associations construct their members’ identities, utilizing communication in the Journal of Accountancy as a means of shaping institutional identity. Through letters to the editor, practitioners engage in a polyphonic dialogue, reflecting diverse opinions and linguistic styles. These letters serve as a medium for institutional experimentation and innovation, contributing to the creation of a believable and vibrant professional community. However, the study highlights that despite this diversity, there is still control over the communication stream, and experimentation is often limited, particularly in the commercial aspects. The paper emphasizes the importance of such communication forums in professional identity formation, as bot...
