To what extent do professional accountants in small public practice identify with the accounting profession

Maisano, F 2019, To what extent do professional accountants in small public practice identify with the accounting profession, Doctor of Philosophy (PhD), Accounting, RMIT University.


Document type: Thesis
Collection: Theses

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Title To what extent do professional accountants in small public practice identify with the accounting profession
Author(s) Maisano, F
Year 2019
Abstract Currently, professional accounting bodies seldom know the extent to which members in small public practice identify with the profession. Social Identity Theory posits that human beings identify with various aspects of their existence. Professional identity is widely seen as a factor in the search for acceptance in the workplace, with multi-national organisations influencing and strategizing to help mould employees to identify with their profession and organisation combined. Members in small public practice are left to their own devices to identify with the profession; however, the extent to which they do identify with the profession is unknown. When accountants do not work in a large organisation but as professionals detached from the arm of a large organisation, their identification with the profession will undeniably vary. Professional conflict between their organisational and client identification will also invariably be impacted. Using a mixed methods-based approach, this thesis explores the extent to which professional accountants in small public practice identify with their profession, the strategies used to identify with the profession, and the tensions between competing organisational and client identities. The results show significant findings in organisational identification compared to professional and client identification, with further conflict in regard to small-practice accountants¿ client identification, and these accountants¿ elevated importance within their practice structure. Discussion therefore arises on what implications these may have for their behavioural choices and decision making
Degree Doctor of Philosophy (PhD)
Institution RMIT University
School, Department or Centre Accounting
Subjects Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) Small practice accountants
Social identity theory
Professional identity
Organisational identity
Client identity
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Created: Wed, 26 Jun 2019, 15:43:32 EST by Keely Chapman
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