Strategising identity in the accounting profession:

Abstract

Purpose This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues. Design/methodology/approach The study drew on an integrated framework drawing on Luigi Pirandello’s views about identity crises and the search for individual coherence and possible representation strategies. It used an ethnographic approach based on photo-elicitation, conversations and documentary sources to explore the identity reconstruction processes of Italian Commercialisti. Findings Several conditions caused an identity crisis among Commercialisti, including regulatory requirements, public administration demands and increasing power of IT providers. Commercialisti reacted to these circumstances by re-constructing their image through strategies designed to impress both themselves and others. Practical implications The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader and more systematic understanding of the threats to the role of accountants and suggests how they can manage complexity to create new opportunities. It also encourages accountants to focus on alternative roles as a possible new strategy that few have tried. Originality/value The paper provides a novel contribution to the understanding of identity crisis issues and related representation strategies in the accounting profession. Unlike past contributions, it made a full assessment of both the dynamics of an identity crisis and the micro-level responses to it, in a new, non-Anglo-Saxon context.

Strangers in the city: Spacing and social boundaries among accountants in the global city

“…In recent years, attention is paid to accountants' identity construction, especially in the context of Big 4 firms (Stack & Malsch, 2022; Tomo & Spanò, 2020). These studies show how shifts in professional archetypes and roles in Big 4 firms, recruitment, training, mentoring, promotion, and formal or informal socialization are key sources of professional identity (Alvesson & Willmott, 2002; Anderson‐Gough et al, 2000, 2005; Bévort & Suddaby, 2016; Brouard et al, 2017; Suddaby et al, 2007, 2015).…”

“…Some studies discuss professional identity construction in contexts of “insecurity” and anxiety (Bévort & Suddaby, 2016; Gendron & Spira, 2010; Gendron & Suddaby, 2004; Guo, 2018; Tomo, 2022; Tomo & Spanò, 2020). They demonstrate how feelings of professional (in)‐security play an important role in accountants' identity sense‐making.…”

“…Previous literature has mainly focused on the role of professional bodies, the state, and organizations (e.g., the Big 4) in the construction of professional boundaries and identities among accountants (Annisette, 2017; Annisette & Trivedi, 2013; Carter et al, 2015; Cooper & Robson, 2006; Ramirez, 2001; Suddaby et al, 2009; Tomo & Spanò, 2020). These studies have demonstrated how accountants' individual and collective identity construction is closely intertwined with boundaries of inclusion/exclusion constructed around professional characteristics like the nature of professional work, expertise, skills, and membership in professional bodies and organizations such as the Big 4.…”