Implications of a Fragile Professional Identity on Role Behavior
An Exploratory Case of an Accountant Fraudster
Bibliographic Data
| ID | 19446725 |
|---|---|
| Authors | Steven Dellaportas (0000-0003-4499-4345, RMIT University, corresponding author), Luckmika Perera (Deakin University), Sandeep Gopalan (Deakin University), Ben Richardson (0000-0001-6653-5647, Cairnmillar Institute) |
| Year | 2019 |
| Volume | 28 |
| Issue | 4 |
| Pages | 659-679 |
| Publication date | 2019-08-08 |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09638180.2018.1523018 |
| OpenAlex | W2889601339 |
| Language | EN |
| Citations received | 1 |
| References cited | 56 |
This study explores identity-related issues ensuing from the behavioral choices of a professional accountant who was convicted for defrauding clients of money entrusted to him. It is grounded in data collected from semi-structured interviews with the offender and his companion (partner in life), supplemented with transcripts derived from court hearings. Our findings suggest that the offender was an accidental fraudster whose crime was committed because of his personal traits and because he abandoned an apparently fragile professional identity for a dominant alternative identity. This led the offender to violate professional norms and self-rationalise illegal activity as both temporary and beneficial to his client. Our data illustrate the perils of the professional accountant identity not being firmly established, maintained or regarded as dominant; it enables behavior inconsistent with the professional ‘accountant’ identity, including criminal activity. This study extends understanding of fraudulent accounting practice by illustrating the role of professional identity in preventing illegal practice in the context of a qualitative forensic case study. It highlights the centrality of professional identity formation, maintenance and reinforcement, particularly in the context of identity conflicts
Criminology · Exploratory research · Political science · Public relations · Social science · Sociology · Accounting and Organizational Management · Ethics in Business and Education · Management and Organizational Studies · Psychology · Social Psychology
Constructing Professional Identity
Crime and Punishment
Social Identity Theory and Self‐categorization Theory
Identity Regulation as Organizational Control
Rediscovering the Social Group
An Integrative Theory of Intergroup Conflict
The Social Identity Theory of Intergroup Behavior
Provisional Selves
Researching Sensitive Topics through Autoethnographic Means
The Link Between Identity and Role Performance
Identity Salience and Psychological Centrality
Role-Identity Salience
Role Identity in a Devalued Occupation
Crime and Punishment
Putting the "Team" into Teamwork
In the Name of the Client
Specific Deterrence in a Sample of Offenders Convicted of White Collar Crimes
The Origin, Development, and Regulation of Norms
Identity Matters
The Criminal Violation of Financial Trust
White-Collar Criminality
The case for motivated reasoning
Exotic Dancing and the Negotiation of Identity
Timing is Everything'; Graduate Accountants, Time and Organizational Commitment
Examining the Role of Differential Association and Techniques of Neutralization in Explaining Corporate Crime
| Citations per year | 0.33 |
|---|---|
| Citation span | 2023 - 2023 (1) |
| Highly cited | No |