Images of the accounting profession and its development: the depiction of females and males in contextual domains
ABSTRACT This study evaluates the extent to which a professional accounting association’s visual representations are constitutive or merely reflective of professional identity, with a specific focus on the depiction of male and female professionals. Drawing on strong structuration theory, it examines the visual communication practices of the Swedish Accounting Association through 391 covers of Balans, its official journal, spanning four decades (1975–2015). Combining content analysis, cluster analysis, and visual accounting methods, the study explores how male and female professionals are depicted in different contextual domains, and how these images shape or are shaped by professional norms, stakeholder perceptions, and societal expectations. The findings reveal how internal and external structures influenced the association’s visual strategies, their role in navigating tensions between tradition, commercialism, inclusivity, and the evolving depiction of male and female professionals. Taking a longitudinal perspective, this research contributes to a deeper understanding of the role of accountancy associations in the structuration process, providing valuable insights into the evolving professional identity of accountants and the role of visual media in shaping norms related to sex and professional identity.
106
- 10.1108/aaaj-09-2012-1087
- Jan 2, 2014
- Accounting, Auditing & Accountability Journal
80
- 10.1108/11766090910989491
- Oct 2, 2009
- Qualitative Research in Accounting & Management
519
- 10.1145/502512.502549
- Aug 26, 2001
130
- 10.1080/09638180500253092
- Jan 1, 2006
- European Accounting Review
370
- 10.1007/978-0-230-21364-7
- Jan 1, 2005
39
- 10.1108/aaaj-08-2015-2201
- Aug 3, 2016
- Accounting, Auditing & Accountability Journal
36
- 10.1016/j.accfor.2017.01.001
- Jan 19, 2017
- Accounting Forum
21
- 10.2308/aud.2004.23.1.89
- Mar 1, 2004
- AUDITING: A Journal of Practice & Theory
73
- 10.1108/17465640710835364
- Nov 20, 2007
- Qualitative Research in Organizations and Management: An International Journal
5112
- 10.1037/0033-295x.109.3.573
- Jan 1, 2002
- Psychological Review
- Research Article
1
- 10.1515/lpp-2013-0011
- Jan 1, 2013
- Lodz Papers in Pragmatics
Existing research on women’s construction of professional identities and, more specifically, on leader identities in the workplace, has traditionally focused mainly on western contexts. This article aims to extend this focus by investigating the position of women in the workplace in India. We do this by discursively analyzing audio-taped semi-structured interviews with women who are working in the corporate sector in India. The aim of these analyses is to present a number of case studies about the unique challenges that women face at the workplace in the urban Indian context, especially when they take up leadership positions. The issues they grapple with are the collision of the traditional dominant discourses on appropriate female behavior and the new professional identities that these women wish to embrace. The paper discusses how these female professionals mainly construct two quite diverging identities: either as nurturing mentors or as aggressive professionals who are involved in activities traditionally viewed as “a man’s domain”. Conclusions are then drawn regarding how these professional identities acquiesce to, counter, or — as is the case in one interview — carefully mould, hegemonic discourses of femininity in India.
- Research Article
- 10.5465/ambpp.2015.14576abstract
- Jan 1, 2015
- Academy of Management Proceedings
Drawing on social identity theory and identity integration research, we hypothesized that when female professionals have a male-dominant profession, their levels of gender-professional identity integration (G-PII) - the extent to which one's gender and professional identities are perceived as compatible or in conflict with each other - influence their creativity performance both in creative idea production and selection. Study 1 showed that female business students with high G-PII were more creative in generating slogans for new products targeting female users, but were not better in general creativity task than those with low G-PII. Study 2 showed that female engineering students with high G-PII were better at selecting creative and winning video games designing for young female players than those with low G-PII. These findings suggest that the psychological management of gender and professional identities could be associated with the accessibility of identity-related knowledge domains, which in turn influ...
- Research Article
4
- 10.1080/13614533.2012.708005
- Sep 24, 2012
- New Review of Academic Librarianship
In recent years, library and information services have developed from the traditional print based services to technology driven systems engendered by the adoption of Information and Communication Technology (ICT) in library operations and services. These developments have brought about an increase in the responsibility of Library and Information Professionals (LIP) in academic institutions that are exposed to traditional and ICT driven operations as well as research needed for career progression. Furthermore, in some developing countries like Nigeria, female LIP socio-cultural responsibilities differ from their male counterparts. Hence, female LIPs are faced with issues of: coping with the migration to ICT driven operations and services, career progression requirements, and other socio-cultural expectations. This article seeks to determine the coping strategies of female librarians to the challenges of the digital world. A survey was carried out among all female academic LIPs in southern Nigeria. The questionnaire was designed to elicit information on the benefits as well as challenges emanating from operations/services in the library, career progression and societal expectations, in addition to their coping strategies. The outcome of the research reveals the impact of technological progress on female professionals in developing countries and the steps that could be taken to help overcome these challenges.
- Research Article
3
- 10.2139/ssrn.1907727
- May 31, 2012
- SSRN Electronic Journal
We develop and test experimentally the argument that gender/family and/or professional identities, activated through priming, may influence preference for competition. We focus on female professionals for whom these identities may conflict and male professionals for whom they may be reinforcing. We primed MBA-student participants by administering questionnaires that concerned either gender/family or professional issues. Subsequently, participants undertook a real-effort task and chose between piece-rate and competitive-tournament compensation. For females, professional priming resulted in a significantly greater preference for competition than gender/family priming. Priming had significantly different effects for males. This contrast highlights an identity conflict for female professionals. Beyond the laboratory, we argue that avoidance of competition by many female professionals may arise from the increased salience of gender/family identity, influenced by marriage and motherhood over time. Such activation of internalized identities might affect career choices and performance, thus contributing to the observed gender and motherhood wage gaps. In particular, it suggests that while employer discrimination against mothers or in favor of males or fathers may exist, many mothers may find themselves pulled by their identity as women/mothers away from full and committed participation in the competitive environment of the corporate world, while many males/fathers may not face this conflict.
- Research Article
- 10.51889/2960-1649.2025.62.1.009
- Mar 1, 2025
- PEDAGOGY AND PSYCHOLOGY
The article examines the theoretical foundations of professional identity formation among future primary school teachers. Based on scholarly literature analysis, professional identity is defined as an integrative personal formation characterized by conscious acceptance of pedagogical values, professional norms, and behavioral models. The paper presents a comparative analysis of three key theoretical approaches to studying this phenomenon: Personal Interpretative Framework (PIF) theory, Korthagen’s “Onion Model” concept of professional development, and Day & Kington’s theory of professional, situational, and personal identity. Through comparative analysis, common conceptual provisions and specific features of the examined theoretical constructs are identified in the context of primary education teacher preparation. The significance of this work lies in the potential application of the identified theoretical principles in developing methodologies for forming professional identity of future primary school teachers during their professional training.
- Research Article
- 10.31392/npu-nc.series15.2021.2(130).07
- Feb 22, 2021
- (Scientific Journal of National Pedagogical Dragomanov University Series 15 Scientific and pedagogical problems of physical culture (physical culture and sports)
The professional identity formation of prospective physical and occupational therapists in the clinical practices process has been studied. The presence of the formed professional identity provides their orientation in the professional field and professional community that allows to realize more fully personal potential in a multidisciplinary team, to predict possible consequences of professional choice and to define own professional development prospects. There are three main stages in the formation of professional identity of the prospective physical therapy and occupational therapy specialists: an initial choice; a confirmation or refutation of the initial choice; an implementation of the initial choice in the activity. The dynamics of professional identity formation during the whole period of their professional training in a higher education institution has been determined.
 The peculiarities of early students` professionalization in the process of clinical practice have been revealed in a passive form, later - at the stage of active practice. Among the principles of professional identification development of future masters in physical and occupational therapy in the process of clinical practices, the principle of reflectivity and the principle of a value attitude forming to professional activity have been singled out. The clinical practice, taking place in medical and rehabilitation institutions, involving participation in the rehabilitation diagnosis establishment and in the rehabilitation program has been defined. Formation, development, a moral and psychological qualities complex, as an integral part of professional training of physical and occupational therapy specialists for their future professional activity; ensuring the growth of students` professional competence level; promoting self-identification and choosing the future professional activity direction are the main tasks of the research.
 The professional identification and personal identity formation of the prospective physical and occupational therapist is the unity of three processes: student`s self-acceptance as a prospective physical and occupational therapist; comparison with the professional ideal, norm and sample of a physical therapist; recognition by the external environment of the prospective specialist's affiliation to the professional group of practicing physical and occupational therapists. Throughout life professional identity is a product of continuous personal and professional development of the physical and occupational therapist.
- Research Article
1
- 10.53982/agidigbo.2024.1201.10-j
- Sep 10, 2024
- Àgídìgbo: ABUAD Journal of the Humanities
Political cartoons in Nigerian society serve as tools for political commentary and social critique. This research investigates the socio-political impact of visual and linguistic strategies in selected Nigerian political cartoons, addressing a significant gap in the existing literature concerning the role of visual media in political discourse. Despite the prevalent use of political cartoons in Nigerian media, there has been limited scholarly attention to how these cartoons utilise visual and linguistic elements to critique socio-political disputes. This study aims to bridge this gap by employing Kress and van Leeuwen’s Grammar of Visual Design and Roland Barthes’ Semiotic Theory to analyse seven selected political cartoons. The study's primary aim is to explore how these cartoons communicate complex political realities and influence public perception. The objectives include identifying the visual and linguistic strategies used in the cartoons, examining the socio-political issues they address, and evaluating their impact on public discourse. The findings reveal that Nigerian political cartoons employ a sophisticated blend of visual and linguistic strategies to convey powerful socio-political messages. The analysis demonstrates that these cartoons effectively highlight issues such as corruption, economic hardship, political neglect, and the disparity between the ruling elites and the suffering masses. The study also found that these cartoons effectively depict the disparity between the ruling elites and the suffering masses, employing salience, framing, modality, denotation, connotation, and myth to engage and challenge public perception. The research underscores the significance of political cartoons as tools for socio-political engagement and discourse, demonstrating their role in reflecting and shaping public opinion on critical national issues. In conclusion, this study underscores the importance of political cartoons as a medium for socio-political engagement and discourse in Nigeria. It highlights the critical role of visual semiotics in political commentary and the necessity for further research into the impact of visual media on public opinion and political accountability.
- Research Article
72
- 10.1016/j.jebo.2013.05.009
- May 31, 2013
- Journal of Economic Behavior & Organization
How competitive are female professionals? A tale of identity conflict
- Research Article
1
- 10.1002/mde.3308
- Feb 12, 2021
- Managerial and Decision Economics
This study tests the effect of doctors' professional identity on their outcome bias. We conduct a medical experiment with 264 doctors, a robustness test with 105 doctors, and a public experiment with 170 non‐doctors. The experimental results show that doctors, but not non‐doctors, exhibit more outcome bias when we exogenously render their professional identity more salient. These results indicate that professional norms in the medical industry favor outcome bias.
- Research Article
- 10.2139/ssrn.2954489
- Jan 1, 2017
- SSRN Electronic Journal
In recent years, the banking industry has witnessed several cases of excessive risk-taking that frequently have been attributed to problematic professional norms. We conduct experiments with employees from several banks in which we manipulate the saliency of their professional identity and subsequently measure their risk aversion in a real stakes investment task. If bank employees are exposed to professional norms that favor risk-taking, they should become more willing to take risks when their professional identity is salient. We find, however, that subjects take significantly less risk, challenging the view that the professional norms generally increase bank employees’ willingness to take risks.
- Research Article
- 10.2139/ssrn.2929450
- Mar 9, 2017
- SSRN Electronic Journal
In recent years, the banking industry has witnessed several cases of excessive risk-taking that frequently have been attributed to problematic professional norms. We conduct experiments with employees from several banks in which we manipulate the saliency of their professional identity and subsequently measure their risk aversion in a real stakes investment task. If bank employees are exposed to professional norms that favor risk-taking, they should become more willing to take risks when their professional identity is salient. We find, however, that subjects take significantly less risk, challenging the view that the professional norms generally increase bank employees’ willingness to take risks.
- Research Article
54
- 10.1093/rfs/hhx003
- Feb 2, 2017
- The Review of Financial Studies
In recent years, the banking industry has witnessed several cases of excessive risk-taking that frequently have been attributed to problematic professional norms. We conduct experiments with employees from several banks in which we manipulate the saliency of their professional identity and subsequently measure their risk aversion in a real stakes investment task. If bank employees are exposed to professional norms that favor risk-taking, they should become more willing to take risks when their professional identity is salient. We find, however, that subjects take significantly less risk, challenging the view that the professional norms generally increase bank employees’ willingness to take risks.
- Research Article
- 10.59490/abe.2018.13.2399
- Jan 1, 2018
- Architecture and the Built Environment
Open for business
- Research Article
2
- 10.29060/taps.2021-6-4/oa2443
- Oct 5, 2021
- The Asia Pacific Scholar
Introduction: Previous studies indicate that professional identity formation (PIF), the formation of a self-identity with the internalised values and norms of professionalism, may influence self-regulated learning (SRL). However, it remains unclear whether a PIF-oriented intervention can improve SRL in clinical education. The aim of this study was to explore whether a PIF-oriented mentoring platform improves SRL in a clinical clerkship. Methods: A mixed-methods study was conducted. Forty-one students in a community-based clinical clerkship (CBCC) used a PIF-oriented mentoring platform. They articulated the values and norms of professionalism in a professional identity essay, elaborated on future professional self-image, and reflected on their current compared to future selves. They made a study plan while referring to PIF-based self-reflection and completed it. The control group of 41 students completed CBCC without the PIF-oriented mentoring platform. Changes in SRL between the two groups were quantitatively compared using the Motivated Strategies for Learning Questionnaire. We explore how PIF elements in the platform affected SRL by qualitative analysis of questionnaire and interview data. Results: A moderate improvement in intrinsic goal orientation (p = 0.005, ε2 = 0.096) and a mild improvement in critical thinking (p = 0.041, ε2 = 0.051) were observed in the PIF-oriented platform group. Qualitative analysis revealed that the PIF-oriented platform fostered professional responsibility as a key to expanding learning goals. Gaining authentic knowledge professionally fostered critical thinking, and students began to elaborate knowledge in line with professional task processes. Conclusion: A PIF-oriented mentoring platform helped students improve SRL during a clinical clerkship.
- Research Article
25
- 10.4037/ajcc2021245
- Mar 26, 2021
- American Journal of Critical Care
Emergency and intensive care unit nurses are the main workforce fighting against COVID-19. Their professional identity may affect whether they can actively participate and be competent in care tasks during the pandemic. To examine the level of and changes in professional identity of Chinese emergency and intensive care unit nurses as the COVID-19 pandemic builds. A cross-sectional survey composed of the Professional Identity Scale for Nurses plus 2 open-ended questions was administered to Chinese emergency and intensive care unit nurses through an online questionnaire. Emergency and intensive care unit nurses had a medium level of professional identity. Participants' total and item mean scores in 5 professional identity dimensions were higher than the professional identity norm established by Liu (P < .001). The greatest mean item score difference was in the dimension of professional identity evaluation (3.57 vs 2.88, P < .001). When asked about their feelings witnessing the COVID-19 situation and their feelings about participating in frontline work, 68.9% and 83.9%, respectively, reported positive changes in their professional identity. The professional identity of emergency and intensive care unit nurses greatly improved during the early stages of the COVID-19 pandemic. This finding may be attributed to more public attention and recognition of nurses' value, nurses' professional fulfillment, and nurses' feelings of being supported, motivated, respected, and valued.
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