IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v22y2009i6p858-882.html
   My bibliography  Save this article

The image of accountants: from bean counters to extreme accountants

Author

Listed:
  • Gudrun Baldvinsdottir
  • John Burns
  • Hanne Nørreklit
  • Robert W. Scapens

Abstract

Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper‐modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting profession. In particular, the move towards hyper‐modernity, where empathy towards others and the virtues of self‐discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession. Originality/value - Although there has been some research into the image of accountants, particularly in the media and popular movies, extant works have mostly investigated how others perceive accountants and how accountants are generally portrayed. The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants.

Suggested Citation

  • Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert W. Scapens, 2009. "The image of accountants: from bean counters to extreme accountants," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 858-882, July.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:6:p:858-882
    DOI: 10.1108/09513570910980445
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570910980445/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513570910980445/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513570910980445?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Dimnik, Tony & Felton, Sandra, 2006. "Accountant stereotypes in movies distributed in North America in the twentieth century," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 129-155, February.
    2. Beard, Victoria, 1994. "Popular culture and professional identity: Accountants in the movies," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 303-318, April.
    3. Bougen, Philip D., 1994. "Joking apart: The serious side to the accountant stereotype," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 319-335, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jürgen Weber, 2011. "The development of controller tasks: explaining the nature of controllership and its changes," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 25-46, September.
    2. Richardson, Peter & Dellaportas, Steven & Perera, Luckmika & Richardson, Ben, 2015. "Towards a conceptual framework on the categorization of stereotypical perceptions in accounting," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 28-46.
    3. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
    4. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    5. Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert Scapens, 2010. "Professional accounting media: accountants handing over control to the system," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 395-414, August.
    6. Bo Karlsson & Anders Hersinger & Monika Kurkkio, 2019. "Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 185-211, July.
    7. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    8. Jane Davison, 2011. "Barthesian perspectives on accounting communication and visual images of professional accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 250-283, February.
    9. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    10. Claire France Picard & Sylvain Durocher & Yves Gendron, 2013. "From Meticulous Professionals To Superheroes Of The Business World: A Historical Portrait Of A Cultural Change In The Field Of Accountancy," Post-Print hal-00993019, HAL.
    11. Andrew West, 2018. "After Virtue and Accounting Ethics," Journal of Business Ethics, Springer, vol. 148(1), pages 21-36, March.
    12. Bo Karlsson & Monika Kurkkio & Anders Hersinger, 2019. "The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 813-838, September.
    13. Dana Rad & Lavinia Denisia Cuc & Ramona Lile & Valentina E. Balas & Cornel Barna & Mioara Florina Pantea & Graziella Corina Bâtcă-Dumitru & Silviu Gabriel Szentesi & Gavril Rad, 2022. "A Cognitive Systems Engineering Approach Using Unsupervised Fuzzy C-Means Technique, Exploratory Factor Analysis and Network Analysis—A Preliminary Statistical Investigation of the Bean Counter Profil," IJERPH, MDPI, vol. 19(19), pages 1-19, October.
    14. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    15. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    16. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    17. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    18. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    19. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    20. Kyriacou, Orthodoxia, 2016. "Accounting for images of ‘equality’ in digital space: Towards an exploration of the Greek Accounting Professional Institute," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 35-57.
    21. Grant Samkin, 2010. "Accounting in the media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 237-248, August.
    22. Jane Davison & Samantha Warren, 2009. "Imag[in]ing accounting and accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 845-857, July.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    2. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
    3. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
    4. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    5. Samantha Warren & Lee Parker, 2009. "Bean counters or bright young things?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 205-223, October.
    6. Claire France Picard & Sylvain Durocher & Yves Gendron, 2013. "From Meticulous Professionals To Superheroes Of The Business World: A Historical Portrait Of A Cultural Change In The Field Of Accountancy," Post-Print hal-00993019, HAL.
    7. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    8. Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N., 2012. "Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 370-389.
    9. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    10. Richardson, Peter & Dellaportas, Steven & Perera, Luckmika & Richardson, Ben, 2015. "Towards a conceptual framework on the categorization of stereotypical perceptions in accounting," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 28-46.
    11. Sandra Felton & Tony Dimnik & Darlene Bay, 2008. "Perceptions of Accountants’ Ethics: Evidence from Their Portrayal in Cinema," Journal of Business Ethics, Springer, vol. 83(2), pages 217-232, December.
    12. David Smith & Kerry Jacobs, 2011. "“Breaking up the sky”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 904-931, September.
    13. Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
    14. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    15. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
    16. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    17. Steve Evans & Kerry Jacobs, 2010. "Accounting: an un‐Australian activity?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 378-394, August.
    18. Aldo Pavan & Isabella Fadda, 2017. "Increasing the value of accounting research: An Italian perspective," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 29-42.
    19. Dimnik, Tony & Felton, Sandra, 2006. "Accountant stereotypes in movies distributed in North America in the twentieth century," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 129-155, February.
    20. Ingrid Jeacle, 2009. "“Going to the movies”: accounting and twentieth century cinema," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 677-708, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:22:y:2009:i:6:p:858-882. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.