{"title":"约瑟夫·萨拉马戈的《失明》中的盲人会计和对会计的刻板印象","authors":"G. Carnegie","doi":"10.1108/aaaj-10-2021-128","DOIUrl":null,"url":null,"abstract":"PurposeThis paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.Design/methodology/approachA mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.FindingsThe study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.Research implicationsBy reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.Originality/valueThe paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"69 1","pages":""},"PeriodicalIF":4.6000,"publicationDate":"2021-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The blind accountant in Blindness by José Saramago and accountant stereotypes\",\"authors\":\"G. Carnegie\",\"doi\":\"10.1108/aaaj-10-2021-128\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"PurposeThis paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.Design/methodology/approachA mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.FindingsThe study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.Research implicationsBy reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.Originality/valueThe paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.\",\"PeriodicalId\":48311,\"journal\":{\"name\":\"Accounting Auditing & Accountability Journal\",\"volume\":\"69 1\",\"pages\":\"\"},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2021-11-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Auditing & Accountability Journal\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/aaaj-10-2021-128\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Auditing & Accountability Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/aaaj-10-2021-128","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
The blind accountant in Blindness by José Saramago and accountant stereotypes
PurposeThis paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.Design/methodology/approachA mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.FindingsThe study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.Research implicationsBy reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.Originality/valueThe paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.
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.