A Framework for the Analysis of the Stereotypes in Accounting
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.
[1] S.W. Albrecht, and R.J. Sack, "Accounting education: charting the
course through a perilous future", in Accounting Education Series 16 -
American Accounting Association, available on line at
http://aaahq.org/pubs/aesv16/toc.htm
[2] K. Alev, , G. Gonca, E.A., Ece, Z.K., Yasemin, "Gender stereotyping in
the accounting profession in Turkey", Journal of Modern Accounting
and Auditing, vol. 6, no. 4, 2010, pp. 15 - 25.
[3] E. Ameen, C., Jackson, and C. Malgwi, "Student perceptions of oral
communication requirements in the accounting profession", Global
Perspectives on Accounting Education, vol. 7, 2010, pp. 31-49.
[4] G. D. Carnegie, and C.J. Napier, "Traditional accountants and business
professionals: Portraying the accounting profession after Enron",
Accounting, Organizations and Society, vol. 35, 2010, pp.360-376.
[5] C.J. Coate, M.C. Mitschow, and M.D. Schinski, " What students think
of CPAs: is the stereotype alive and well?", The CPA journal, Aug. 2003
[6] T. Dimnik, and S. Felton, "Accounting stereotypes in movies distributed
in North America in the twentieth century", Accounting, Organizations
and Society, vol. 31, 2006, pp. 129 - 155.
[7] R.K. Elliot, and P.D. Jacobson, "The evolution of the knowledge
professional", Accounting Horizons, vol. 16, 2002, pp. 69-80.
[8] A.L. Friedman, and S.R. Lyne, "The beancounter stereotype: towards a
general model of stereotype generation", Critical perspectives on
accounting, vol. 12, 2001, pp. 423 - 451.
[9] S.C .Hunt, A.A. Falgiani, and R.C. Intrieri, "The nature and origins of
students- perceptions of accountants", Journal of Education for
Business, vol. 79, no. 3, 2004, pp. 142-148.
[10] I. Jeacle, "Boyond the boring grey: The construction of the colourful
accountant", Critical Perspectives on Accounting, vol. 19, 2008, pp.
1296-1320.
[11] P. Marriott, and N. Marriott, "Are we turning them on? A longitudinal
study of the undergraduate accounting students- attitudes towards
accounting as a profession", Accounting Education, vol. 12, no. 2, 2003,
pp. 113-133.
[12] G.P. Saemann, and K.J. Crooker, "Student perceptions of the profession
and its effect on decisions to major in accounting", Journal of
Accounting Education, vol. 17, 1999, pp. 1-22.
[13] M. Smith, and S. Briggs, "From bean-counter to action hero: changing
the image of the accountant", Management Accounting, January 1999,
pp. 28-30.
[14] M. Xydias-Lobo, C. Tilt, and D. Forsaith, "The Future of Management
Accounting: A South Australian Perspective", The Journal of Applied
Management Accounting Research, vol. 2, nr. 1, 2004, pp. 55-70.
[15] P. Wells, "Those persistent accounting stereotypes: Why are they so
resistant to change", 2010 AFAANZ Conference, paper available at
http://www.afaanz.org/openconf/2010/modules/request.php?module=oc
_proceedings&action=view.php&a=Accept+as+Paper&id=134
(downloaded February 3)
[16] P.L. Wessels, and L.P. Steenkamp, "An investigation into students-
perceptions of accountants", Meditari Accountancy Research, vol. 17,
no. 1, 2009, pp. 117-132
[1] S.W. Albrecht, and R.J. Sack, "Accounting education: charting the
course through a perilous future", in Accounting Education Series 16 -
American Accounting Association, available on line at
http://aaahq.org/pubs/aesv16/toc.htm
[2] K. Alev, , G. Gonca, E.A., Ece, Z.K., Yasemin, "Gender stereotyping in
the accounting profession in Turkey", Journal of Modern Accounting
and Auditing, vol. 6, no. 4, 2010, pp. 15 - 25.
[3] E. Ameen, C., Jackson, and C. Malgwi, "Student perceptions of oral
communication requirements in the accounting profession", Global
Perspectives on Accounting Education, vol. 7, 2010, pp. 31-49.
[4] G. D. Carnegie, and C.J. Napier, "Traditional accountants and business
professionals: Portraying the accounting profession after Enron",
Accounting, Organizations and Society, vol. 35, 2010, pp.360-376.
[5] C.J. Coate, M.C. Mitschow, and M.D. Schinski, " What students think
of CPAs: is the stereotype alive and well?", The CPA journal, Aug. 2003
[6] T. Dimnik, and S. Felton, "Accounting stereotypes in movies distributed
in North America in the twentieth century", Accounting, Organizations
and Society, vol. 31, 2006, pp. 129 - 155.
[7] R.K. Elliot, and P.D. Jacobson, "The evolution of the knowledge
professional", Accounting Horizons, vol. 16, 2002, pp. 69-80.
[8] A.L. Friedman, and S.R. Lyne, "The beancounter stereotype: towards a
general model of stereotype generation", Critical perspectives on
accounting, vol. 12, 2001, pp. 423 - 451.
[9] S.C .Hunt, A.A. Falgiani, and R.C. Intrieri, "The nature and origins of
students- perceptions of accountants", Journal of Education for
Business, vol. 79, no. 3, 2004, pp. 142-148.
[10] I. Jeacle, "Boyond the boring grey: The construction of the colourful
accountant", Critical Perspectives on Accounting, vol. 19, 2008, pp.
1296-1320.
[11] P. Marriott, and N. Marriott, "Are we turning them on? A longitudinal
study of the undergraduate accounting students- attitudes towards
accounting as a profession", Accounting Education, vol. 12, no. 2, 2003,
pp. 113-133.
[12] G.P. Saemann, and K.J. Crooker, "Student perceptions of the profession
and its effect on decisions to major in accounting", Journal of
Accounting Education, vol. 17, 1999, pp. 1-22.
[13] M. Smith, and S. Briggs, "From bean-counter to action hero: changing
the image of the accountant", Management Accounting, January 1999,
pp. 28-30.
[14] M. Xydias-Lobo, C. Tilt, and D. Forsaith, "The Future of Management
Accounting: A South Australian Perspective", The Journal of Applied
Management Accounting Research, vol. 2, nr. 1, 2004, pp. 55-70.
[15] P. Wells, "Those persistent accounting stereotypes: Why are they so
resistant to change", 2010 AFAANZ Conference, paper available at
http://www.afaanz.org/openconf/2010/modules/request.php?module=oc
_proceedings&action=view.php&a=Accept+as+Paper&id=134
(downloaded February 3)
[16] P.L. Wessels, and L.P. Steenkamp, "An investigation into students-
perceptions of accountants", Meditari Accountancy Research, vol. 17,
no. 1, 2009, pp. 117-132
@article{"International Journal of Business, Human and Social Sciences:57691", author = "Nadia Albu and Cătălin Nicolae Albu and Mădălina Maria Gîrbină and Maria Iuliana Sandu", title = "A Framework for the Analysis of the Stereotypes in Accounting", 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.", keywords = "accounting profession, accounting stereotype,
framework, public image", volume = "5", number = "5", pages = "590-5", }
