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A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype

Paul K. Wells (Department of Accounting, Auckland University of Technology, New Zealand)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 10 April 2017

1703

Abstract

Purpose

This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further research.

Design/methodology/approach

This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research which undertakes a content analysis using the General Inquirer to identify the image of accountants as represented in novels.

Findings

Several issues need to be considered when examining these results. The first of these is that the portrayal of accountants in the media has become more positive in recent times. Second, the media is just one influence on the development of stereotypes; third, the media may have limited influence on stereotype formation.

Research limitations/implications

The findings have implications for further research on the development and maintenance of the accountant stereotype.

Originality/value

This review contributes to the debate on possible interventions to create a more positive image of accountants.

Keywords

Acknowledgements

The author is grateful to the reviewers, for helpful feedback and suggestions made on an earlier draft of this paper.

Citation

Wells, P.K. (2017), "A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype", Meditari Accountancy Research, Vol. 25 No. 1, pp. 28-36. https://doi.org/10.1108/MEDAR-11-2016-0091

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

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