The image of accountants: from bean counters to extreme accountants

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.

Management accounting and enterprise risk management. A potential integration as a new change in managerial systems

“…Several authors, which investigated the function of the management accountant in a firm and her/his change over time, observed how this role should evolve from bean counter to consultant on all aspects of corporate business, as a so-called business analyst or business partner, while maintaining the most traditional tasks and traits of the pessimistic scorekeeper that characterised controllers in past decades (Baldvinsdottir et al, 2009a(Baldvinsdottir et al, , 2009b(Baldvinsdottir et al, , 2009c(Baldvinsdottir et al, , 2009d. This focus has led, at least in theory, to a redefinition of the management accountants' role, so that they require a greater engagement in business processes management, a strong attention to strategic and historical information, a decentralisation and dissemination of accounting knowledge (economic and financial) to operational managers, with a re-characterisation of the efficiency control of their activities (Burch, 2000;Kaplan and Norton, 2004).…”

A imagem do profissional contábil: análise da percepção socialmente construída por estudantes de ciências econômicas

“…As pesquisas subsequentes, em sua maioria, mantiveram semelhantes conclusões com relação aos aspectos descritos anteriormente, ampliando as discussões sobre honestidade dos contabilistas, criatividade, dedicação aos estudos, entre outros. Também KOKKO, 2006;DIPTYANA;DJUWARI, 2007;SCHLEE et al, 2007;JEACLE, 2008;BALDVINSDOTTIR et al, 2009;HOOPER;KEARINS;WELLS, 2009;CARNEGIE;NAPIER, 2010).…”

From meticulous professionals to superheroes of the business world

“…Very few studies, however, have examined how accountants are represented in their own field. One exception is Baldvinsdottir et al (2009) who have investigated how accountants are represented in accounting software adverts published in professional accounting publications. They found that the changes in the image of the accountant reflect changes in wider social practice.…”