Identity performances on professional accounting association magazine covers
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 11 September 2023
Issue publication date: 25 March 2024
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
:Emerald Publishing Limited
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