Bean counters or bright young things?

Abstract

Purpose -The purpose of this paper is to put forward a "next step" research agenda for investigating accountants' professional identity. Design/methodology/approach -The visual nature of identity construction is discussed, issues of media stereotyping are revisited and recruitment/educational implications are reviewed. Attention is also paid to the accounting profession's attempts to change perceptions of the accounting identity. Findings -A hybrid strategy of research participant generated photographs and semi-structured interviews is exemplified as a fruitful methodology and outlined as a way forward for tapping into the identity construction processes and perceptions of accountants from their particular perspectives.Research limitations/implications -The paper is intended to stimulate further research into accountants' identities from a visual perspective. However, it does not directly report on empirical findings. Practical implications -Questions of identity construction offer us a window into the degree to which public stereotypes are matched by professional accountants' own personal definitions and the bearing these may have on current and future career intentions. Such insights can provide foundations for a range of profession policy issues spanning recruitment, retention, training and professional development.Originality/value -This paper proposes a visual methodology not employed in accounting research before and addresses the neglected area of accountants' identities as individual professionals.

Actorhood of the European Court of Auditors: a visual analysis

“…Images are an important tool for reflecting reality and shaping it by communicating meaning (Kyriacou, 2016). As such, images are able to construct the identity of professionals (Parker and Warren, 2017; Warren and Parker, 2009). The front page of the ECA journal was chosen as the source of data for analysis because the journal is the primary communication tool of the ECA and it is through this tool that “construction of reality” in a wider sense takes place (Hines, 1988).…”

“…The data capture and coding were inspired by pioneering studies on the visual images of accountancy (e.g. Benschop and Meihuizen, 2002; Davison, 2010, Kyriacou, 2016; Parker and Warren, 2017; Warren and Parker, 2009). In particular, the studies by Benschop and Meihuizen (2002) and Kyriacou (2016) provided strategies for data capture and coding of texts and visual artefacts, including photographs, pictures, paintings, drawings, sketches and other material forms of visuality, and also more abstract manifestations such as colour, typography and charts (Meyer et al.…”

The Accountant: estereótipos do contador e os efeitos na autoimagem de estudantes e profissionais contábeis

“…Esta transformação é decorrente do ambiente social e institucional em que os contabilistas operaram, que demanda conhecimento especializado e qualificado. O papel deste profissional está associado à melhoria no desempenho financeiro das organizações e a serviços de consultoria de alto nível (Warren & Parker, 2009).…”

“…Ao estereótipo do contador contemporâneo são atribuídas características positivas e associadas ao desenvolvimento de competências, como as requeridas pelo AICPA, que circundam a capacidade de manusear tecnologias, realizar pesquisas e apresentar relatórios, trabalhar em equipe, e ter liderança, boa comunicação, pensamento crítico e estratégico (Caglio et al, 2019;Carnegie & Napier, 2010;Richardson et al, 2015;Smith, 2015;Warren & Parker, 2009).…”

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 Profiling Scale Robustness

“…Identity-building questions provide insight into the extent to which public stereotypes fit professional accountants' own definitions as well as the impact these may have on present and future career plans. Including findings can serve as the foundation for a variety of profession policy challenges such as recruiting, retention, training, and professional growth [9].…”