The professional identity of accountants – an empirical analysis of job advertisements
通过分析600份德国企业会计岗位招聘广告，研究会计师的职业身份如何随职位和职业阶段变化，发现财务会计师更注重团队合作，管理会计师更强调分析思维。
Purpose The purpose of this study is to investigate to what extent the professional identity of accountants, as manifested in a set of advanced cognitive, emotional and social intelligence competencies relevant to their professional activities, varies with the respective accounting position. Design/methodology/approach The systematically developed, formally clearly structured job advertisements for accounting positions provide content-rich representations of those holding the advertised position and thus contribute to revealing the professional identity. This study conducts a content analysis of 600 profiles of accountants presented in job advertisements of German organizations to identify the characteristic set of advanced cognitive, emotional and social intelligence competencies, juxtaposing different accounting positions at various stages of professional life. German organizations were targeted because they traditionally clearly differentiate between financial accounting and management accounting. Findings The job advertisements suggest that accountants develop a multifaceted professional identity reflecting their area of specialization and their level of entry. Financial accountants are more likely to be team-oriented than management accountants, and non-executive accountants are more likely than executive accountants. Analytical thinking seems to characterize management accountants rather than financial accountants. An independent way of working appears to be more pronounced among financial accountants than among management accountants. Originality/value This study refines the understanding of the professional identity of accountants by exploring the recruitment of accountants, the initial step of professional socialization. It identifies the most relevant advanced cognitive, emotional and social intelligence competencies based on a broad sample of job advertisements for accounting positions in organizations of different sizes and industries. By contrasting the competencies relevant to different positions and at different stages of their professional lives, it becomes evident that distinct professional identities of accountants coexist. The relevant competencies may be developed during higher education and continuing professional education. They may also be incorporated into individual performance evaluations and used as the basis for promotion decisions.