Abstract: Professions are concerned about the public image they
have, and this public image is represented by stereotypes. Research is
needed to understand how accountants are perceived by different
actors in the society in different contexts, which would allow
universities, professional bodies and employers to adjust their
strategies to attract the right people to the profession and their
organizations. We aim to develop in this paper a framework to be
used in empirical testing in different environments to determine and
analyze the accountant-s stereotype. This framework will be useful in
analyzing the nuances associated to the accountant-s image and in
understanding the factors that may lead to uniformity in the
profession and of those leading to diversity from one context
(country, type of countries, region) to another.