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Identity performances on professional accounting association magazine covers

Anne K.H. Neal (Sprott School of Business, Carleton University, Ottawa, Canada)
Merridee Lynne Bujaki (Sprott School of Business, Carleton University, Ottawa, Canada)
Sylvain Durocher (Telfer School of Management, University of Ottawa, Ottawa, Canada)
François Brouard (Sprott School of Business, Carleton University, Ottawa, Canada)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 11 September 2023

Issue publication date: 25 March 2024

205

Abstract

Purpose

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.

Design/methodology/approach

The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.

Findings

The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.

Originality/value

The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

Keywords

Acknowledgements

The authors thank the Canadian Academic Accounting Association for financial support. The authors acknowledge the excellent research assistance of Fatih Aydin, Judy Leung, Brandon Quinton and Mark Bujaki.

Citation

Neal, A.K.H., Bujaki, M.L., Durocher, S. and Brouard, F. (2024), "Identity performances on professional accounting association magazine covers", Accounting, Auditing & Accountability Journal, Vol. 37 No. 3, pp. 893-920. https://doi.org/10.1108/AAAJ-09-2021-5459

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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