The stereotype of accountants: using a personality approach to assess the perspectives of laypeople
| Autor: | Fernanda Leão, Delfina Gomes |
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| Přispěvatelé: | Universidade do Minho |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Accounting, Auditing & Accountability Journal. 35:234-271 |
| ISSN: | 0951-3574 |
| DOI: | 10.1108/aaaj-12-2019-4294 |
| Popis: | Purpose In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals. Design/methodology/approach To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory. Findings The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype. Originality/value By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity. Fernanda Leão has conducted the study at Center for Innovation and Research in Business Sciences and Information Systems (CIICESI) (UIDB/04728/2020), ESTG, Politecnico do Porto, and supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds. Delfina Gomes has conducted the study at Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Evora and supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds |
| Databáze: | OpenAIRE |
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