Tracking the professional identity changes of an accountancy institute: The New Zealand experience

Abstract

Purpose

The purpose of this paper is to explore how a professional accountants' Institute has projected its changing professional identity through its annual reports. Extensive research has shown that the annual report is one of an organization's most important documents to communicate with stakeholders. The New Zealand Institute of Chartered Accountants celebrated its centenary year in 2008. It is therefore timely to explore how this influential professional institute has projected its evolving identity to its stakeholders over 100 years of annual reports.

Design/methodology/approach

The paper uses a content analysis of archival records. The type of information and the manner of presentation via textual information and visual images in the Institute's annual reports are used to track a changing professional identity.

Findings

The analysis did not find any definitive statements of professional identity by the professional accountants' Institute. Early annual reports used a singular visual image to project authenticity. Increasing use ansd complexity of visual images and mission/vision statements projected an identity of expertise, integrity and global relevance, paralleling the impacts of globalization and advances in technology. The last decade of the Institute's annual reports reveals a sophisticated use of visual images and printing to enhance textual information. This marked a dramatic turn in the projection of professional identity whilst retaining the communication of a basic reality and professional traits to its members and stakeholders.

Originality/value

The paper is valuable as few other research studies have investigated the projection of changing professional identities via identity statements and visual imagery in annual reports.

Citation

Low, M., Davey, H. and Davey, J. (2012), "Tracking the professional identity changes of an accountancy institute: The New Zealand experience", Journal of Accounting & Organizational Change, Vol. 8 No. 1, pp. 4-40. https://doi.org/10.1108/18325911211205720