A Framework for the Analysis of the Stereotypes in Accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 32919
A Framework for the Analysis of the Stereotypes in Accounting

Authors: Nadia Albu, Cătălin Nicolae Albu, Mădălina Maria Gîrbină, Maria Iuliana Sandu


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

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1071224

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3104


[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