Abstract

AbstractThe increasing use of digital technologies such as artificial intelligence (AI) may be harmful to professions and occupations. Professional role identity can be damaged as AI takes the place of people across a broad range of professional tasks. Past studies have focused on individual-level identity, yet collective-level professional role identity remains largely unstudied. In addition, identity studies have developed two separate explanations for identity shifts: one relying on professionals’ interpretation of technology and one relying on institutional logics. It is thus unclear whether and how the interpretation of technology and institutional logics coexist in a shifting identity. To address these gaps, I studied how collective-level professional role identity is being affected by AI among audit professionals in Japan. My research consisted of a textual analysis of professional publications from 2009 to 2018 and 42 interviews with Japan's national professional association and the ‘Big Four’ firm auditors. My analysis shows that a new collective professional role identity was constructed with six identity themes reflecting six interpretations of technology. These identity themes enacted a new constellation of managerial and professional logics that framed the audit profession’s future positively. This study expands our knowledge about professional role identity by showing the value of an in-depth analysis of the content of collective identity, the missing link between the interpretation of technology and institutional logics and the importance of collective identity as a guiding principle for professions. This research also helps advance hybridity literature, as well as the emerging scholarly conversation about AI and professions.

Highlights

  • Many have argued that the rise of digital technology may significantly impact service delivery, client relationships, and career prospects for professions and occupations (Smets et al 2017)

  • This research asks the following general research question: What makes up the content of a new collective-level professional role identity when professionals face a new, potentially threatening technology such as Artificial intelligence (AI)? At a more specific level, this study explores whether, and with what roles, the interpretation of technology and institutional logics coexist and interact in the shifting identity

  • I present each of the six themes identified as part of the auditors’ professional role identity

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Summary

Introduction

Many have argued that the rise of digital technology may significantly impact service delivery, client relationships, and career prospects for professions and occupations (Smets et al 2017). When a new technology is adopted, professionals must often reconfigure their professional roles (Lifshitz-Assaf, 2018), which are the essential part of their identities This professional role identity—‘the way that professionals see themselves in terms of who they are and what they do’ (Reay et al 2017)—is important because it maintains a profession’s integrity against external changes (Goodrick and Reay 2010). This is relevant for situations in which a technology is speculated to replace what humans do (Nelson and Irwin 2014), as in the case of AI.

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