The stereotype of accountants: using a personality approach to assess the perspectives of laypeople

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2022-02-15 DOI:10.1108/aaaj-12-2019-4294
Fernanda Leão, Delfina Gomes
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引用次数: 3

Abstract

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.
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对会计师的刻板印象:使用人格方法来评估外行人的观点
目的在葡萄牙的背景下,本研究考察了外行对会计师的刻板印象,以及他们如何受到金融危机和会计丑闻的影响。为了更好地理解会计人员的社会形象,作者采用了一种基于人格大五模型(BFM)的结构方法。作者通过问卷调查对葡萄牙社区样本(N = 727)进行了测试。结合社会分析理论对结果进行了分析。研究结果表明,以尽责性特征为主导的刻板印象的存在,与不同工作类型的员工在工作任务中的优异表现有关。这一特征包含了传统会计刻板印象的核心特征,它在金融丑闻和危机的挑战下仍然存在。研究结果强调了社会对会计师作为一个职业群体的接受程度,但并没有表明会计师在考虑与传统会计刻板印象相关的问题时,可能会从最高的社会地位中受益。通过将BFM与社会分析理论相结合,本研究为更好地理解会计师的社会形象提供了独特的理论途径。研究结果表明,使用BFM来研究会计人员的社会观念是合适的。它们也表明了一种基于传统刻板印象生存的悖论。这种刻板印象似乎能够抵抗丑闻和金融危机,而不是受到损害,从而产生了另一种对诚信的担忧。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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