Organizational and Professional Identification in Audit Firms: An Affective Approach

This paper presents a systematic literature review of individual-level targets (or foci)of identification, that is, the bases by which one derives a sense of self as a unique being in the context of work. We reviewed 253 articles from over 30 top management journals between 2005 and 2016. In examining foci types, definitions, underpinning theoretical and philosophical assumptions, we catalogue nine categories of individual-level identification foci (manager, leader, follower, team, organization, occupation-specific, professional, career and work), finding a dominance of functionalist meta-theoretical orientations (comprising over half the sample, with interpretivist approaches comprising about a third of studies). Further, we enhance construct clarity in the field; we identify conceptual challenges with extant definitions of key foci, and offer integrative definitions by specifying scope conditions for each identity focus and semantic relationships between various identity foci. We contextualize our discussion of construct clarity to different research orientations in the field and offer possibilities for theoretical developments therein. Third, we offer an integrative framework for positioning work in the field by scope of interest (identity content or context) and identity construction assumptions (stable or evolving), suggesting directions for future research.

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“…Glavas and Godwin ), and self‐referential elements (e.g. Garcia‐Falières and Herrbach ), or a combination of all of these (e.g. Besharov ).…”

Section: Research On Individual‐level Identity and Identification Focimentioning

confidence: 99%

Individual‐level Foci of Identification at Work: A Systematic Review of the Literature

Atewologun

Kutzer

Doldor

et al. 2017

Int J Management Reviews

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“…what type of personality corresponds to him. Psychologists distinguish four dimensions of the human personality, located among eight preferences: (E) Extraversion (Extroverted) -(I) Introversion (Introverted) [1,4,22,27]; (S) Sensing (Sensing) -(N) Intuitive [21]; (T) Logic (Thinking) -(F) Ethics (Feeling) [2,8,10,11]; (J) Rationality (Judging) -(P) Irrationality (Perceiving) [23,30] -each of them is conventionally denoted by a Latin letter. These letters in various combinations make up the names (codes) of sixteen personality types.…”

Section: Methodsmentioning

confidence: 99%

Professional Identification of a Specialist According to the Factor of His Psychological Type of Personality

Morozova

2019

MATEC Web Conf.

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One of the factors determining the psychological comfort of the social and professional interaction of a specialist is his personality type. Modern psychology of personality considers sixteen basic types to identify a person. An individual personality type of a specialist largely either contributes to or hinders the achievement of the optimal level of his competitiveness in the professional environment. The method developed by the author, “The choice of the priority type of professional activity of a specialist on the factor of the psychological type of his personality” allows us to draw conclusions for each specialist: on the priority influence of the components of the psychological type of his personality on the formation of individual social and professional competitiveness; on the choice of this type of professional activity that would allow optimal use of the capabilities of the psychological type of his personality to increase competitiveness in the professional environment. Practical use of the technique is considered on the example of young specialists of machine-building profile who graduated from a professional college.

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“…Also, it is claimed that "[i]n the accounting domain, only a few studies have employed the concept of organizational identification" (Garcia-Faliéres & Herrbach, 2015, p. 755). The field rather focuses on commitment to the audit firm, which includes commitment to clients and the commercial value of the authorization, and the profession, which includes commitment to independence (Garcia-Faliéres & Herrbach, 2015;cf. Suddaby et al, 2009).…”

Section: Socialization Into the Audit Professionmentioning

confidence: 99%

“…Firstly, Carrington et al (2019) focuses on commitment 50 rather than identification and social identities (cf. Garcia-Faliéres & Herrbach, 2015). Secondly, Carrington et al (2019) data stem from 2010.…”

Section: The Stratified Audit Arenamentioning

confidence: 99%

The influence of clients on the social identities within the audit profession

Sylvander

2020

Linköping Studies in Arts and Sciences

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Organizational and Professional Identification in Audit Firms: An Affective Approach

Cited by 23 publications

References 64 publications

Individual‐level Foci of Identification at Work: A Systematic Review of the Literature

Individual‐level Foci of Identification at Work: A Systematic Review of the Literature

Professional Identification of a Specialist According to the Factor of His Psychological Type of Personality

The influence of clients on the social identities within the audit profession

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