IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v19y2008i8p1296-1320.html
   My bibliography  Save this article

Beyond the boring grey: The construction of the colourful accountant

Author

Listed:
  • Jeacle, Ingrid

Abstract

The accounting profession has long laboured under the weight of the stigma of the accounting stereotype. This unappealing persona may pose a potential problem for recruitment into the profession. How is the gregarious graduate to be tempted into the tentacles of the dull and the dreary? Drawing on Goffman's work on stigma and impression management, this paper examines the recruitment literature of the ‘big four’ accounting firms and six of the professional institutes in an attempt to unravel the techniques deployed by the profession to camouflage the spectre of the stereotype. The investigation reveals how the recruitment discourse, an important stage in the process of professional socialization, is used to construct an image of the trendy and fun loving accountant. Through text and image, a carefully orchestrated campaign of impression management casts aside the boring bookkeeper in favour of an altogether more colourful characterisation.

Suggested Citation

  • Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
  • Handle: RePEc:eee:crpeac:v:19:y:2008:i:8:p:1296-1320
    DOI: 10.1016/j.cpa.2007.02.008
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235407000494
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2007.02.008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    2. Beard, Victoria, 1994. "Popular culture and professional identity: Accountants in the movies," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 303-318, April.
    3. Neu, Dean & Wright, Michael, 1992. "Bank failures, stigma management and the accounting establishment," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 645-665, October.
    4. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
    5. Dimnik, Tony & Felton, Sandra, 2006. "Accountant stereotypes in movies distributed in North America in the twentieth century," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 129-155, February.
    6. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2001. "Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 99-122, March.
    7. Hopwood, Anthony G., 1994. "Accounting and everyday life: An introduction," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 299-301, April.
    8. Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E., 1996. "Pictures and the bottom line: The television epistemology of U.S. annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 57-88, January.
    9. Bougen, Philip D., 1994. "Joking apart: The serious side to the accountant stereotype," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 319-335, April.
    10. White, Robert & Hanson, Dallas, 2002. "Corporate self, corporate reputation and corporate annual reports: re-enrolling Goffman," Scandinavian Journal of Management, Elsevier, vol. 18(3), pages 285-301, September.
    11. Preston, Alistair M. & Wright, Christopher & Young, Joni J., 1996. "IMag[in]ing annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 113-137, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    2. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    3. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    4. Claire France Picard & Sylvain Durocher & Yves Gendron, 2013. "From Meticulous Professionals To Superheroes Of The Business World: A Historical Portrait Of A Cultural Change In The Field Of Accountancy," Post-Print hal-00993019, HAL.
    5. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
    6. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    7. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
    8. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
    9. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    10. Richardson, Peter & Dellaportas, Steven & Perera, Luckmika & Richardson, Ben, 2015. "Towards a conceptual framework on the categorization of stereotypical perceptions in accounting," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 28-46.
    11. Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
    12. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    13. Mark Christensen & Peter Skærbæk, 2007. "Framing and overflowing of public sector accountability innovations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 101-132, March.
    14. Aldo Pavan & Isabella Fadda, 2017. "Increasing the value of accounting research: An Italian perspective," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 29-42.
    15. Quick, Reiner & Sayar, Sanjar, 2024. "The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    16. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
    17. Gudrun Baldvinsdottir & John Burns & Hanne Nørreklit & Robert W. Scapens, 2009. "The image of accountants: from bean counters to extreme accountants," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 858-882, July.
    18. Andon, Paul & Chong, Kar Ming & Roebuck, Peter, 2010. "Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 253-265.
    19. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    20. Maltby, Josephine, 1997. "Accounting and the soul of the middle class: Gustav Freytag's Soll und Haben," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 69-87, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:19:y:2008:i:8:p:1296-1320. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.