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

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.

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.

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.

This study aims to develop a measurement scale for employee aesthetic labor (AL) in hospitality from the perspectives of frontline employees of international tourist hotels and airlines.

The authors utilized both qualitative and quantitative methods to develop the AL scale. Participants were frontline employees of international tourist hotels and airlines in Taiwan. The authors’ analysis incorporated both exploratory and confirmatory factor analyses to examine the results.

A four-factor, 21-item hospitality AL scale with satisfactory validity and reliability was created. The four AL factors are appropriate voice and response, pleasant appearance, corporate aesthetic image delivery and polite and elegant demeanor.

The developed AL scale can serve as a useful tool for the hospitality industry in terms of employee recruitment and training to align with the corporation's aesthetic image and reduce the potential burden of AL on employees.

Based on dramaturgical theory, this study focuses on the AL practices that are performed during service encounters with customers. It is potentially the first AL scale to be constructed using rigorous scale development procedures.