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Jokes in popular culture: the characterisation of the accountant

Author

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  • Frances Miley
  • Andrew Read

Abstract

Purpose - The accountant has been characterised in popular culture as dull and boring. Accounting scholarship consistently describes this stereotype as negative. The purpose of this research is to enhance our understanding of this stereotype by comparing the characterisation of the accountant found in contemporary jokes with a similar characterisation found incommedia dell'arte, which is a form of improvisational theatre. Design/methodology/approach - This research employs netnography to identify the stereotype of the accountant portrayed in jokes on social networking sites. To enrich our understanding of the stereotype of the characterisation of the accountant in contemporary jokes, it is compared with the characterisation ofil dottore, the stock character of the professional man incommedia dell'arte. Findings - The characterisation of the accountant in contemporary jokes is consistent with characterisations of the accountant in other areas of popular culture, confirming that the stereotype is widely entrenched in popular culture. Contemporary jokes provide a more detailed characterisation than previously identified in accounting scholarship. Since the stereotype ofil dottoreincommedia dell'arteresembles the stereotype of the accountant as portrayed in contemporary jokes, studyingcommedia dell'arteprovides an approach that enhances our understanding of the characterisation of the accountant in popular culture. Originality/value - The contribution of this research to accounting scholarship is the deployment ofcommedia dell'arteto capture the essence of the stereotype of the accountant as portrayed in popular culture. Extending the definition of popular culture to include contemporary jokes brings a unique use of netnography to accounting scholarship.

Suggested Citation

  • Frances Miley & Andrew Read, 2012. "Jokes in popular culture: the characterisation of the accountant," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(4), pages 703-718, May.
    • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:4:p:703-718
    DOI: 10.1108/09513571211225105
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    5. 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.
    6. 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.
    7. Navallas, Begoña & del Campo, Cristina & Camacho-Miñano, María-del-Mar, 2017. "Exploring auditors’ stereotypes: the perspective of undergraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 25-35.

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