Role perceptions of accountants: Ten more years through the looking glass

Abstract

This chapter reports on the findings of the fourth wave of a longitudinal study of the image of accountants regarding perceptions of their instrumental and expressive traits. The four waves were conducted in 1972, 1982, 1992, and 2002. The images germane to this research were those reflected in the “looking glass” of undergraduate students, a relevant peer group of those potentially contemplating entry into the accounting profession. The accountant's stereotype has been blamed for harming the ability of the profession to attract individuals with excellent human relations and communications skills. The negative image originated when accounting was a male-dominated endeavor. Gender typing is important in forming impressions of vocational choices. Thus, this study investigates the manner in which the accountant's image has evolved as its gender composition has become balanced. My focus is on comparing the 2002 wave with the 1972 and 1992 waves. The latter comparison covers the period of the “Enron era” scandals.

Citation

Enis, C.R. (2010), "Role perceptions of accountants: Ten more years through the looking glass", Lehman, C.R. (Ed.) Ethics, Equity, and Regulation (Advances in Public Interest Accounting, Vol. 15), Emerald Group Publishing Limited, Leeds, pp. 23-59. https://doi.org/10.1108/S1041-7060(2010)0000015005