Measuring accounting teachers’ professional identity is significant to do as an alternative to measure the professionalism of accounting teachers in Indonesia based on their professional identity. This research was conducted in two stages of exploratory factor analysis involving 150 accounting teachers as sample in each stage. The data were collected in collaboration with an accounting teacher organization, comprising the Accounting Subject Teacher Deliberation (MGMP) in Central Java through a questionnaire. Data analysis was divided into several steps including face validity and content validity, inter-item correlation matrix, and exploratory factor analysis. The results showed that 23 question items encompassed five components of accounting teacher professional identity; Cultural Knowledge (pedagogical cultural identity), Blending (accommodating students' purposes for school in the learning objectives), Identity Experiencing (by the experience of working life in the past, present, and individual expectations in the future in accounting work setting), Inter-Personal Skill, and Active in Professional Communities. The scale development requires continuous development tailing various new findings in the teacher professional identity and accountant professional identity. © 2022 The Author(s).
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