A great amount of accounting history literature focuses mainly on analysing the perceptions of students, accountants, and managers (DeCoster and Rhode, 1971 Bedeian et al., 1986 Cory, 1992 Fisher and Murphy, 1995 Friedman and Lyne, 1997 Marriott and Marriott, 2003 Hunt et al., 2004 Hunt et al., 2009 Wessels and Steenkamp, 2009 Parker and Warren, 2017). The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants. 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. 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. Research limitations/implications: The image of the accountants has implications for the development of the accounting profession.
Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. However, in a recent advert the accountant appeared as a more hedonistic person. In the 1990s, the accountant was presented as an instructed action man. Findings: It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person.
Face of government vs beancounter software#
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. Design/methodology/approach: Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity.
Face of government vs beancounter professional#
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.
0 kommentar(er)
