A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype
- 10 April 2017
- journal article
- e viewpoint
- Published by Emerald in Meditari Accountancy Research
- Vol. 25 (1), 28-36
- https://doi.org/10.1108/medar-11-2016-0091
Abstract
Purpose: This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further research. Design/methodology/approach: This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research which undertakes a content analysis using the General Inquirer to identify the image of accountants as represented in novels. Findings: Several issues need to be considered when examining these results. The first of these is that the portrayal of accountants in the media has become more positive in recent times. Second, the media is just one influence on the development of stereotypes; third, the media may have limited influence on stereotype formation. Research limitations/implications: The findings have implications for further research on the development and maintenance of the accountant stereotype. Originality/value: This review contributes to the debate on possible interventions to create a more positive image of accountants.Keywords
This publication has 19 references indexed in Scilit:
- Traditional accountants and business professionals: Portraying the accounting profession after EnronAccounting, Organizations and Society, 2010
- Accountant stereotypes in movies distributed in North America in the twentieth centuryAccounting, Organizations and Society, 2006
- The Image of the Accountant in a German ContextAccounting and the Public Interest, 2004
- The Impact of Practitioner Presentations on Student Attitudes About AccountingJournal of Education for Business, 2003
- The beancounter stereotype: towards a general model of stereotype generationCritical Perspectives on Accounting, 2001
- Activity-based techniques and the death of the beancounterEuropean Accounting Review, 1997
- Joking apart: The serious side to the accountant stereotypeAccounting, Organizations and Society, 1994
- Popular culture and professional identity: Accountants in the moviesAccounting, Organizations and Society, 1994
- Mere Exposure Effects with Outgroup StimuliPublished by Elsevier BV ,1993
- Quality and quantity of accounting students and the stereotypical accountant: Is there a relationship?Journal of Accounting Education, 1992