Research on teacher professional identity has largely focused on general or cross-disciplinary contexts, leaving subject-specific identity development, particularly in accounting education. Addressing this gap, this study aimed to empirically identify and validate the components of professional identity among first-year accounting teacher candidates in Indonesia. The respondents consisted of first-year students from a private university, totaling 118 participants. The data were gathered through an online self-administered questionnaire. The data analysis technique used was exploratory factor analysis (EFA). The research findings indicated the existence of five components of professional identity among first-year accounting teacher candidates in Indonesia that were statistically proven to be valid as indicators of accounting teacher identity. This analysis was based on the exploration of eight qualitative components from a previous study. These results indicate that to be able to form a professional identity in accounting teachers, they need to focus on five main components. The final components derived from the EFA analysis were identified as follows: Communication Skills, Inspiring, Diligence, Patience and Good Listener, and Active in Campus Organizations. This study provides one of the first subject-specific EFA-based validations of professional identity components among entry-level accounting teacher candidates in the Indonesian context. By bridging qualitative findings with quantitative validation, this research advances empirical understanding of early-stage professional identity development in accounting teacher education. The findings may be applicable to accounting educators and could be extended to programs within social science education. The identified components offer a diagnostic framework for teacher education programs to assess and strengthen the foundational professional identity of prospective accounting teachers.
Syah et al. (Thu,) studied this question.