Towards a conceptual framework on the categorization of stereotypical perceptions in accounting

Abstract

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.

Evidence Impact Analysis of Organization Bureaucracy Wrongdoing and Auditor’s Likelihood on Whistle-blowing

“…The first school of thought proposes that the organizational structure has a negative effect on the whistle-blowing, and this hypothesis is based on resistance to change. [21] In contrast, the second one proposes that organizational bureaucracy would be positively related to the effectiveness of whistle-blowing, only if the formal mechanisms exist to encourage internal whistle-blowing and the organization actually operates consistently with the formalization. [13,16] The latter principle is consistent with this experiment in which the organization structure of UML is highly formalized and the formal mechanisms of internal whistle-blowing exist.…”

“…[19] The strength of evidence provided by whistle-blowers are crucial to the successfulness of reporting wrongdoing. [20,21] In our experiment, Pat reports the wrongdoing by providing some convincing evidences which are the finds of the return options inserted in the sales contracts and the signed side agreements with retailers on the rights of return on unsold inventory. If Pat thinks that his evidence is strong enough to support him in reporting the wrongdoing, although he holds the opposite opinion with his manager, these evidences are still convincing to be used for supporting him to tell the wrongdoing to the engagement partners.…”

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

“…Os estereótipos das carreiras profissionais evocam sentimentos e instigam julgamentos por membros externos que desejam conhecer ou participar desses grupos, de forma que podem atrair ou mesmo expelir esses agentes. Segundo Richardson et al (2015), o simples fato de alguém pertencer a um grupo seria suficiente para manifestar um julgamento decorrente dos atributos pertencentes à categoria.…”

“…Os estereótipos do contador reforçam comportamentos e características ora positivas, ora negativas que podem influenciar a percepção dos membros da própria classe profissional, isto é, a sua autoimagem, bem como a percepção de membros externos, ao moldar a opinião pública e a forma como a sociedade visualiza o profissional contábil. Em ambos os casos, os estereótipos afetam o comportamento desses grupos e podem influenciar a sustentabilidade da profissão (Brouard, Bujaki, Durocher, & Neilson, 2016;Caglio, Cameran, & Klobas, 2019;Fernández-Polvillo & Michel Vázquez, 2018;Richardson, Dellaportas, Perera, & Richardson, 2015).…”

“…Os estereótipos na profissão contábil são relevantes na construção da identidade social dos indivíduos visto que o profissional é predominantemente carregado de representações negativas (Richardson et al, 2015). Nesse sentido, o processo de seleção e manutenção de candidatos com competências desejáveis, como capacidade de liderança, comunicação ou proatividade, pode ser comprometido.…”