The presentation of the self and professional identity: countering the accountant’s stereotype
本研究采用戈夫曼戏剧理论视角，通过反思性照片访谈法，探究会计人员如何在工作内外运用戏剧化、理想化和神秘化策略来对抗传统刻板印象，并构建与个人价值观一致的职业身份。
Purpose The purpose of this paper is to explore the intersection of professional values and career roles in accountants’ presentations of their professional identity, in the face of enduring stereotyping of the accounting role. Design/methodology/approach This study presents a qualitative investigation of accountants’ construction of their professional identities and imagery using a Goffmanian dramaturgical perspective. Viewing professional identity construction as a presentational matter of impression management, the investigation employs a reflexive photo-interviewing methodology. Findings Accountants use a variety of workplace dramatisation, idealisation and mystification strategies inside and outside the workplace to counter the traditional accounting stereotype. They also attempt to develop a professional identity that is a subset of their overall life values. Research limitations/implications Their professional orientation is found to embrace role reconstruction and revised image mystification while not necessarily aiming for upward professional mobility. This has implications for understanding the career trajectories of contemporary accountants with associated implications for continuing professional development and education. Originality/value The paper focusses on professional role, identity, values and image at the individual accountant level, while most prior research has focussed upon these issues at the macro association-wide level. In offering the first use of reflexive photo-interviewing method in the accounting research literature, it brings the prospect of having elicited different and possibly more reflective observations, reflections and understandings from actors not otherwise possible from more conventional methods.