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How does contact with accountants influence perceptions of accounting?

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  • Paul K. Wells

Abstract

This paper seeks to redress a gap in research regarding the effect of contact with accountants (stereotype targets) on the perceptions people have of accounting. Contact with accountants has often been suggested as a strategy for changing the stereotypical perceptions people have of accounting. This study examines how contact with accountants influences these perceptions. The results reveal that while the perceptions do differ between participant groups, contact with accountants creates little awareness of the diverse range of duties performed by accountants. These findings confirm the claims by social psychologists that while contact might assist in changing perceptions, the change will not necessarily have the intended effect. These findings have implications for how accountants, their professional associations and educators represent the image of accounting to their clients, the public and their students.

Suggested Citation

  • Paul K. Wells, 2019. "How does contact with accountants influence perceptions of accounting?," Accounting Education, Taylor & Francis Journals, vol. 28(2), pages 127-148, March.
    • Handle: RePEc:taf:accted:v:28:y:2019:i:2:p:127-148
    DOI: 10.1080/09639284.2017.1381033
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    Cited by:

    1. Lucía Mellado & Laura Parte, 2024. "Images of the auditor’s job and associated emotions: a dynamic analysis," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.
    2. repec:hal:journl:hal-03964950 is not listed on IDEAS
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    4. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).

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