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.

The Development of Indonesian Accounting Teacher Professional Identity Measurement: An Exploratory Factor Analysis

“…Understanding identity in a particular job does not necessarily grasp that everyone possesses identity, which is part of his life, and an identity is formed due to the social interactions of a particular group he is in. Everyone has multiple identities in his life and is related to their performance in society (Mathe & Hapazari, 2019;Syah et al, 2020). Burke and Stets (2009) mentioned that there are two types of multiple identities, including within-person and multiple identities in the context of the social situations they experience (across persons).…”

“…In the context of identities within persons, an accounting teacher can become a teacher, accountant, mother/father, friend, co-worker, and so on (Syah et al, 2020). Moreover, a teacher has had multiple identities since he was a teenager such as a daughter in a family, a church singer, a volleyball player, and a student.…”

“…The identity concept of accounting teacher professional is a conceptual combination of the professional accountant identity with the professional identity of teachers (Syah et al, 2020). This concept development is based on the fact that a person has multiple identities in his life.…”

“…This study focuses on the development of a teacher professional identity measurement scale, specifically for accounting teachers in Indonesia. Eleven ATPI factors were tested using exploratory factor analysis, i.e., High commitment in teaching, Cultural Knowledge (pedagogical cultural identity), Active Learner, Communicative, Coordinate and adapt quickly, Replacing, Blending, Privileging, Active in Professional Communities, Identity Ranking, and Identity Experiencing (Syah et al, 2020).…”

Confirmatory Factor Analysis (Cfa) of the Accounting Teacher Professional Identity Scale (Atpis)

“…The professional identity of an accounting teacher is a combination of the professional concept of an experienced accounting teacher with the professional identity of an accountant (Syah et al, 2020). The variety of a teacher's professional identity, which consists of three stages, and an accountant's professional identity, can be perceived from the components of a professional identity that is expected to be possessed by an accounting teacher.…”