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 both associations and individual members play a role in producing the professional “accounting producer.” The associations promote traditional values, like public interest, while also encouraging institutional innovation. Practitioners, on the other hand, balance technical competence with emotional engagement, reflecting the complexity of their professional roles. The study notes that these logics are not mutually exclusive but interdependent, contributing to a plural professional identity.

The research also points out the need to examine how social media platforms, with their decentralized and open nature, might influence the professional identity of accountants. As digital technologies reshape the profession, new dynamics of communication and identity construction emerge. The study calls for further research into how different occupational groups and international contexts contribute to professional identity formation, as well as how emotions and personal experiences intersect with the professional and bureaucratic logics. In conclusion, the study highlights the importance of intraprofessional communication in shaping professional identity and how modern digital influences may change this landscape further. It also suggests that future research should focus on the increasing role of technology in the profession and its impact on the identities of practitioners.

 

Daftar Pustaka:

Everett, J., Rahaman, A. S., Neu, D., & Saxton, G. (2024). Critical Perspectives on Accounting Letters to the editor , institutional experimentation , and the public accounting professional. Critical Perspectives on Accounting, 99(March), 102725. https://doi.org/10.1016/j.cpa.2024.102725

 

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