Abstract:

Professional identity (PI) formation is a critical process in career development, directly influencing individuals’ performance, commitment to their chosen field, and resilience, as highlighted in the literature. PI assumes even greater importance in technical and specialized professions, such as Accounting. In many countries, the accounting profession requires registration with professional bodies that define not only the necessary technical knowledge but also a set of standards governing professional conduct. This study seeks to advance the understanding of PI formation by identifying the individual characteristics of accounting students that are associated with this process. A descriptive and quantitative methodological approach was employed, with data collected through questionnaires administered to students from both public and private institutions located in two major Brazilian cities. Following approval by a Research Ethics Committee, the data collection resulted in 218 valid responses. Professional identity was assessed using 14 statements related to professional practice, developed based on prior literature. These statements returned a Cronbach's alpha of 0.9027 for the sample, indicating good internal reliability of the instrument. Data analysis was conducted through statistical testing and linear regression estimated using the Ordinary Least Squares (OLS) method, enabling the identification of significant relationships among the variables examined. The main findings indicate that the most positive perception of PI within the sample refers to the wide range of roles available to professionals in the accounting field. In contrast, the most negative perception is related to the remuneration of professionals in the area.The results also indicate that, within the studied sample, a stronger PI was positively associated with students’ self-perceived academic performance and their employment status during the study, both at the 1% significance level. These findings suggest that students who evaluate their academic performance more favorably and who have practical work experience tend to develop a stronger professional identity. Conversely, the study found that having children, being in the final semesters of the program, being single, and attending a public institution were negatively associated with PI formation, with significance levels ranging from 1% to 10%. Gender and age were not statistically significant in the context of this sample. These results suggest that certain students may face additional challenges in developing a consolidated professional identity, potentially due to external pressures or insufficient support within the educational environment—particularly regarding their academic self-perception. The findings contribute valuable insights into the factors influencing PI formation and may inform the development of targeted educational strategies and policies. Such measures could include academic advising programs, psychological support services, and initiatives promoting the integration of theory and practice, especially for students in more vulnerable or challenging personal and academic circumstances. Finally, the questionnaire developed in this study enables future replication in other professional and educational contexts, supporting broader investigations into professional identity formation.

Keywords:

Professioninal identity, accounting, undergraduate, students.