Professional identity among faculty members in private higher education institutions plays a vital role in shaping the quality and sustainability of these institutions. This research aims to investigate the factors influencing the professional identity of teachers in Chengdu's private higher education institutions. The study employs a theoretical framework centered on "identification" with behavior intention, behavior attitude, and sense of belonging as fundamental dimensions. Data were collected through questionnaire surveys and analyzed using SPSS 23.0. The study hypothesizes that behavior intention, behavior attitude, and sense of belonging have a significant positive impact on professional identity among faculty members. Additionally, behavior attitude, subjective norms, and perceived behavioral control are expected to have a significant positive influence on behavior intention, and subjective norms and perceived usefulness may positively affect sense of belonging. The results are expected to provide valuable insights for enhancing the professional satisfaction and educational quality of faculty in private higher education institutions.

This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.