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Stereotypes Regarding Accounting Profession

Author

Listed:
  • FARAGALLA Widad Atena

    (Facultatea de stiinte economice si gestiunea afacerilor, Universitatea Babes-Bolyai, Cluj-Napoca, -)

Abstract

The current article presents the main stereotypes associated with the accounting profession, the traditional stereotype and the business professional stereotype. For the aim of this article to be fulfilled a content analysis on the major international publications has been made. The conclusion of the present qualitative study shows that even though the traditional stereotype of the account is more frequently used in relation to accounting profession, the second stereotype, the business professional accountant starts to become more and more present.

Suggested Citation

  • FARAGALLA Widad Atena, 2015. "Stereotypes Regarding Accounting Profession," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 436-439, December.
    • Handle: RePEc:ora:journl:v:1:y:2015:i:2:p:436-439
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    File URL: http://anale.steconomiceuoradea.ro/volume/2015/n2/051.pdf
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    References listed on IDEAS

    as
    1. Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting profession; stereotypes; stereotype theory;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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