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Purpose> In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.Design/methodology/approach> To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.Findings> The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.Originality/value>By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

PurposeThis study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.Design/methodology/approachThis qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.FindingsChinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.Originality/valueEmpirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

PurposeThis paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.Design/methodology/approachA mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.FindingsThe study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.Research implicationsBy reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.Originality/valueThe paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.

The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly than the ‘Entrepreneur’ on ‘Ethics’. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

Purpose This paper aims to examine the accountants' stereotype as it is developed within a sample of fiction novels. The descriptions of accountants in these novels are used to determine the attributes associated with the accountants' image. Further, the purpose is to identify and compare the results of the present study with those images that have been identified in previous studies. Design/methodology/approach The descriptions in the novels are analyzed using context analysis and the corpus available through the General Inquirer (GI). A comparison is made between the results found in the present study using context analysis with previous studies using social-cultural methods to investigate stereotypes. The current paper attempts to avoid investigator bias based on social learning; lessens subjective interpretations; and rather than using a non-transferable rating scale unique to one article, it uses a widely accepted evaluation measure in the GI. Findings The image of accountants in the sample of novels was found to be positive rather than the negative image described in previous papers. The conclusion reached is that past studies of the accountants' image have not eliminated social-cultural biases from their research results. The present study suggests that an image filled with negative characteristics may vary with the medium, and there may not be a universal image of the accountant. Research limitations/implications One weakness of content analysis is that positive words are used in phrases that may have negative connotations. For example, the word \"cool\" as related to a person may have the meaning that a person is really neat or that they are standoffish. Another limitation of context analysis is coding bias as a consequence of the subjectivity among the various individuals performing the coding. The corpus used in the GI attempts to overcome these issues. Practical implications Managers' potential interactions with accountants are affected by their internal perceptions of the accounting profession. If accountants are associated with negative images as outlined in previous research, why is their decision-making input still widely used? An understanding of why a group of such professionals are considered to be important to decision-making needs to be analyzed. If managers truly believe accountants are weak, negative and short-sighted, as has been confirmed in previous research, accountants and their skill set would not be used by managers. Yet, their skills are sought out by managers. The dichotomy is investigated in the paper. Social implications Stereotypes affect members of the public in their support, approach and interactions with a profession. The job functions available to a profession are affected and restricted by its stereotype. Unfortunately, many people develop distortions and biases in their perceptions and react toward a group based on those internally held perceptions. It is worthwhile to understand how a group is viewed in society to be able to understand how they can deal with these stereotypes. Originality/value The approach in the paper is the first application of context analysis to the study of the accountant's image. In this context, data identified in the structure of a text provide a basis to the underlying patterns in the text and by implication its attributes. Unlike the past studies, which rely on social learning to evaluate the accountants' image, the current research combines content analysis with corpus linguistics to identify themes and the significance of relationships in the data set.

This article examines popular representations of accountants' ethics by studying their depiction in cinema. As a medium that both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession's ethics. We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior, and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three instrumental value sets, which we relate to ethical behavior. Findings indicate that in popular cinema, the ethical behavior of accountants is positively associated with intrinsic terminal values, but negatively related to competency (instrumental) values.

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 ofMeditari 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.

PurposeThis paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell'arte, an Italian form of improvisational theatre commenced in the 15th century.Design/methodology/approachThe authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.FindingsThis study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century's Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, “family-oriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.Originality/valueThis study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.

The study aims to verify the association between multiple intelligences listed by Howard Gardner and the perception of accountant stereotype. To this end it was carried out a descriptive study with a quantitative approach, through a survey applied to the students of the last period of the courses in Accounting, Administration, Economics and Information Management. First, respondents indicated the degree of agreement on their own intelligences and subsequently signaled their perceptions of the accounting profession. For the data analysis, it was performed a HOMALS statistical technique, noting that there was a prevalence of 45% of the positive stereotype, versus 21% of the negative stereotype. Though there was not a relation of association between intelligence and stereotype, there was an association between intelligence developed by the students and t he course which they belonged to. The results indicated a predominance of logical-mathematical intelligence for Accounting and Administration. It was also found that the naturalist intelligence had more association with the course of Economics and spatial intelligence had association with Information Management course. It is concluded that the differences between courses indicate that, although aim to study of the relationships established in society, they have peculiarities, goals and methods differ significantly, developing and stimulating different types of intelligence without affect the perception of accountant stereotype. O estudo objetiva verificar a associação entre as inteligências múltiplas elencadas por Howard Gardner e a percepção do estereótipo do contador. Para tal, realizou-se uma pesquisa descritiva com abordagem quantitativa, por meio de um levantamento aplicado aos alunos do último período dos cursos de Ciências Contábeis, Administração, Economia e Gestão da Informação. Primeiramente, os respondentes indicaram o grau de concordância quanto as suas próprias inteligências e em seguida sinalizaram suas percepções sobre a profissão contábil. Para a análise dos dados, realizou-se a técnica estatística HOMALS, constatando-se que houve uma predominância de 45% do estereótipo positivo, contra 21% do estereótipo negativo. Apesar de não haver relação de associação entre as inteligências e os estereótipos, observou-se uma associação entre a inteligência desenvolvida pelos alunos e o curso a que pertenciam. Os resultados indicaram uma predominância da inteligência lógico-matemática para os cursos de Ciências Contábeis e Administração. Verificou-se também que a inteligência naturalista teve maior associação com o curso de Ciências Econômicas e que a inteligência espacial associou-se ao curso de Gestão da Informação. Conclui-se que as divergências entre os cursos, embora tenham por objetivo o estudo das relações na sociedade, possuem peculiaridades, objetivos e métodos distintos, desenvolvendo e estimulando diferentes tipos de inteligência, sem afetar a percepção em relação ao estereótipo do contador. El estudio objetiva verificar la asociación entre las inteligencias múltiples listados por Howard Gardner y el estereotipo del contador. Para eso se realizó un estudio descriptivo, con abordaje cuantitativo, realizado por una encuesta aplicada a los alumnos del último período de los cursos de Contabilidad, Administración, Economía y Gestión de la Información. En primer lugar, los encuestados indicaron el grado de acuerdo sobre sus propias inteligencias y, posteriormente, señalaron sus percepciones de la profesión contable. Para análisis de datos, se realizó la técnica estadística HOMALS, señalando que hubo una prevalencia de 45% del estereotipo positivo, frente a 21% del estereotipo negativo. Aunque no hubo relación de asociación entre estereotipo y inteligencia, se observó una asociación entre la inteligencia desarrollada por los alumnos y el curso a que pertenecían. Los resultados indicaron un predominio de la inteligencia lógico-matemática para Ciencias Contables y Administración. También se encontró que la inteligencia naturalista tenía más relación con el curso de Economía y que la espacial se relacionó a el curso de Gestión de la Información. Se concluye que las diferencia entre los cursos indican que, aunque tienen por objeto el estudio de las relaciones en la sociedad, tienen peculiaridades, metas y métodos que se difieren mucho, lo que conduce al desarrollo y la estimulación de los diferentes tipos de inteligência sin afectar la percepción del estereotipo del contador.