The Professional Educational Program (P3K) as an Arena for the Formation of Professional Identity for Prospective Accounting Teachers

Abstract

This study examines the professional identity transformation of prospective Accounting teachers during their participation in Indonesia’s Professional Educational Program (P3K). Using positioning theory, the research explores how and why these teachers’ self-perception and professional attitudes evolve. A qualitative case study design was conducted with six participants from vocational schools, with data gathered from reflective journals, interviews, classroom observations, and teaching materials. The findings reveal that professional identity transformation occurs through deliberate self-positioning, where teachers shape their roles consciously, and forced self-positioning, where external pressures lead to adaptation. This process is analyzed through the willingness, competence, and power (WCP) framework, highlighting the shift from uncertainty to confidence in self-perception and from a task-oriented to a more proactive, student-centered professional attitude. This research underscores the importance of teacher education programs that provide reflective practice and real-world teaching experiences to support professional identity formation.