Socialization, Transition, and Role Acquisition: Evidence on Becoming a Professional in Public Accounting

• In Event: Socialization, Audit Review & PCAOB Inspections

Abstract

We analyze survey evidence to test our conceptual model of emerging professional identity, which acknowledges the importance of anticipatory socialization, transition, and role acquisition of undergraduate seniors interning in public accounting (hereafter, ‘entrants’). Based on the data from 81 entrants, we suggest the transition from student to intern to fully-fledged professional is an eagerly awaited rite of passage that proceeds through three phases. In Phase I, entrants undergo anticipatory socialization as they prepare to transition into the profession. In Phase II, entrants conceptualize their professional experiences as they engage in role acquisition processes. In Phase III, entrants undergo experiential socialization and begin identifying as accounting professionals while their professional identity emerges. Our descriptive analyses reveal that the overall structure of our model is borne out by the survey data, but we discover some unanticipated themes that help us extend our ex ante theoretical beliefs about the emergence of professional identity in public accounting.

Authors

• Kimberly D Westermann, Cal Poly

• Mark Covaleski, University of Wisconsin-Madison

• Christine Earley, Providence College

• Karla Johnstone, University of Wisconsin-Madison