Identifying the Effective Dimensions and Components in the Social Position of Forensic Accountants from the Perspective of Social Identity Theory
Keywords:
social status, forensic accountants, social identityAbstract
The present study aims to identify and conceptualize the effective dimensions and components shaping the social position of forensic accountants through the framework of Social Identity Theory within the Iranian legal-professional context. This qualitative research was conducted within an interpretive paradigm and is fundamental in purpose. Data were collected through a systematic review of academic sources published between 2000 and 2025, including peer-reviewed articles, professional books, and institutional documents. From an initial pool of 154 sources, 37 studies were retained after a four-stage screening process. Additionally, purposive and snowball sampling techniques were used to conduct expert interviews until theoretical saturation was achieved. Data were analyzed using qualitative content analysis supported by MAXQDA software. Rigor was ensured through intercoder agreement (Cohen’s Kappa = 0.74), Krippendorff’s Alpha (0.84), and Content Validity Ratio (0.84), confirming the reliability and validity of the extracted dimensions. The analysis resulted in three overarching dimensions comprising eight sub-components. The identity–psychological dimension included specialization-based differentiation, professional self-esteem, and emotional attachment. The interactional–structural dimension encompassed intra-group boundary construction, social legitimacy and responsibility, and professional power and influence. The developmental–strategic dimension consisted of structural barriers and professional socialization. The findings indicate that the social position of forensic accountants emerges from the dynamic interaction between internal group identification, external social recognition, and localized institutional conditions. The social standing of forensic accountants extends beyond technical competence and represents a multidimensional construct rooted in professional identity formation, social legitimacy, and institutional structures; therefore, strengthening collective identity, reforming structural mechanisms, and enhancing symbolic professional capital are essential for consolidating their position within the judicial system.
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Copyright (c) 2025 Sara Darvishi Javanmardi (Author); Nasim Shahmoradi (Corresponding author); Akram Taftian (Author)
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