Accounting Teacher Professional Identity Framework: A Blended Concept of Accountant and Teacher Professionalism

Abstract

This systematic literature review paper explores the importance of embedding accounting teachers' professional identity concept in the Indonesian education system particularly in teacher education. The Indonesian government is still struggling to enhance teacher professionalism; thus, many training pieces have been developed to overcome teachers' low quality. However, the teacher's competency in Indonesia is still behind the other countries implied in the PISA score, indicating a missing link in teacher education. The professional identity has attracted scholars in various fields to define the meaning of professional identity and develop it in an individual. The particular definition of accounting teacher professional identity is still not studied. Therefore, exploring previous studies in professional identity to identify teacher professional identity is needed. In the accounting teacher context, the paper proposes to combine two professional identity formations from teacher and accountant. By reviewing both fields, the concept of accounting professional identity and the development is drawn. This paper will discuss accounting teachers' identity that may be a new solution for the teacher education program, especially in accounting. In short, developing professional identity in accounting teachers needs to be done in three stages (pre-service, beginner, and experienced teachers). Every step has unique identities, but all phases need community involvement to ensure professional identity is formatted.