‘Mind the Gap’: Identity (Re)construction across diverse pathways to professional accountancy qualification
ABSTRACT
Purpose
Social, political and economic turbulence has led to increasing focus on the social contract between professions and society, raising questions concerning the legitimacy of those professions and undermining the idealised image of the expert professional dedicated to the interests of society. Increasing commercialisation of the profession creates a growing gap between the image of the ethical, socially-responsible accountant and the reality of the competitive, client-focused knowledge professional. The study investigates experiences of different pathways to professional accountancy qualification.
Design/methodology/approach
In-depth, semi-structured interviews were carried out with twenty-nine qualified accountants, three to six years post qualification.
Findings
Taking a social constructivist approach, the findings provide insights into the recursive sense-giving, sense-breaking and sense-making that underpin the identity construction of professional accountants. The narratives suggest a dynamic tension exists between the focus on learning to be a member of the business community versus becoming a member of a professional accountancy body.
Implications
Understanding the challenges is key to attracting the most suitable entrants forming the next generation of accountants. There is potential for enhancing both education and training through forging closer links between formal learning and training in the workplace: addressing the gap between organisational identification and professional identification. The findings also raise questions as to the continuing coherence of the professional bargain with society.
Originality
This study considers pre-entry expectations and post-entry experiences from across the full spectrum of routes to professional accountancy qualification, taking a holistic view of the training years.
KEY WORDS: Professional Identity; Sense-making.
