“Breaking up the sky”

David Smith (Department of Accounting and Finance, Monash University, Melbourne, Australia)
Kerry Jacobs (School of Accounting and Business Information Systems, Australian National University, Canberra, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 20 September 2011

Abstract

Purpose

This paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and accountants. This research aims to advance this work by suggesting that music both offers a powerful insight into social perceptions of accounting, and serves both to reflect and reinforce these perceptions.

Design/methodology/approach

Songs featuring accountants were identified, which was verified by a search of song lyric databases using the search terms “accountant/s”, “accounting” and “accounts” and accounting terms. The lyrics were analysed on the basis of how the accountants or accounting activity were presented, and a taxonomy was established.

Findings

Some songs reflect the image of the accountant as both the facilitator and accoutrement of positions of wealth and privilege. The dark side of the image is the assertion that the accountant will abuse their position of trust. The final, and perhaps most sinister image, is that of accountants as the perpetrators of fraud and deception. It is concluded that these images of accountants and accounting illustrate that the accounting profession is facing a significant challenge in terms of its image and relationship to the public.

Originality/value

This study is the first to consider the characterisation of accountants/accounting in popular music. Recent representations have tended to characterise accounting and accountants in a particularly negative light. Accountants are presented as agents in the destruction of the environment, exploiters of the poor, accessories and agents of the wealthy and constructors of a truth” that benefits the rich. Overall, the representation of accounting in music tends to fit the position adopted by many of the most critical accounting authors. A particular aspect of the oppressive role exercised by accountants and accounting in society is as the embodiment of, and advocate for, or even a metaphor for, a particular form of economic reason that progressively suppresses and destroys relationships, the environment and artistic creativity in the interest of financial gain.

Keywords

Citation

Smith, D. and Jacobs, K. (2011), "“Breaking up the sky”", Accounting, Auditing & Accountability Journal, Vol. 24 No. 7, pp. 904-931. https://doi.org/10.1108/09513571111161648

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

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