Essay: The Accountant Stereotype in Contemporary Society - 871N1

This essay explores the pervasive stereotype of accountants as dull and boring, drawing upon the quote from Miley and Read (2012) which suggests that maintaining this stereotype may serve both the accounting profession and society. The essay outline examines how accounting, beyond its technical aspects, is a social practice that influences organizational behavior and human activity. It addresses the debate surrounding the perception of accountants and how this stereotype contrasts with their vital role in financial reporting and wealth creation. The essay further emphasizes that the stereotype is an inaccurate reflection of the accounting profession and the dynamic changes it brings to contemporary society. Desklib offers a platform to explore similar essays and study tools for students.

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Accounting Stereotype

Accounting
When it comes to accounting in the present era, it can be really misinterpreting if seen from
the technical point of view. However, accounting is a practice that projects and leads to
organizational action and human activity. In this manner, accounting is defined as a practice
of social nature that escorts and impact the behavior of people in society hence influencing
the lives and other organizational and development. However, there is a point of debate
because some consider accounting as dull and boring while other tags accountant as a normal
person with strong personality.
Further, when it comes to the overall dimension of accounting, it comes to the forefront of
how morality appears and how it cannot be adequately conceived in terms of technical
diversion. A moral practice can be deemed as a practice where actions or inactions have a
tendency to influence and helps in the moral upgradation of the entire society that in turn
helps the behavior of the organization and individuals (Oler, Oler & Skousen, 2010). The
outside profession consider the work of the accountant as dull and boring and hence, many
jokes are circulated that has no relevance. Going by the study, it can be observed that
accounting is seen as persons lacking social skills, absence of imagination, unaware of the
pitfalls, etc. It is opined that the accountants stress more on the numbers and have little or no
resemblance on the reality (Merigo & Jian-Bo, 2017). Going by the stock character in
commedia dell’arte, the audience is aware that they are peering a performance and there are
realities that don’t exist for the accountants. However, the audience is happy with the
criticism but want the performance to happen.
The role of the accountant in providing financial reporting quality cannot be neglected and
this is one of the pivotal reasons why the accountant is tagged as vital in the normal course of
life (Miley & Read, 2012) The same reason completely eradicates the fact that accountants
are dull and boring person. It is well known that management is entrusted for providing the
financial information but the accountants are mainly responsible for financial reporting
(Birnberg & Gandhi, 1976). Hence, the accountants are considered to be the major asset to
the company because of the major skills they possess ensuring they are normal person and
acts with their skills. On providing a complete emphasis on the process of accounting, it can
be said that accounting is not a mere tool that is neutral rather has a host of function in
contemporary society (Miley & Read, 2012). In the current scenario, the accounting
profession is considered to be highly effective and leads to a new dimension in the
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Accounting
performance scenario and management. When it comes to the different perspective it can be
said that there are no defined terms for humour. However, the other end of the society
provides a glimpse that the accountants are useful to the society and profit in terms of wealth
creation (Miley & Read, 2012).
It is understood by the accountants and other segment of the society that stereotype is a
reflection that is inaccurate in nature and accounting serves the society at large. Accounting
in the current scenario leads to dynamic changes in the contemporary society and hence
accounting profession lays is regarded as a technical practice. Hence, in the contemporary
society accounting plays a predominant role and helps to guide the economy. The role and
function of accountant is not uncertain in nature rather a mixed coverage of the accountant,
accounting, and bookkeeping. It needs to be noted that the humour concept is circulated
outside the accounting community because public understandings of the work of accountants
seems to be disturbed.
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Accounting
References
Birnberg, J.G. and Gandhi, N.M. (1976) Toward defining the accountant’s role in the
evaluation of social programs. Accounting, Organizations and Society 1(1), 5-10. Doi:
https://doi.org/10.1016/0361-3682(76)90003-9
Merigo, J.M., and Jian-Bo, Y. (2017) Accounting Research: A Bibliometric
Analysis. Australian Accounting Review. 27, 71-100. Doi:
https://doi.org/10.1111/auar.12109
Miley, F. and Read, A. (2012) Jokes in popular culture: the characterisation of the
accountant. Accounting, Auditing & Accountability Journal, 25(4), 703-718. Doi:
https://doi.org/10.1108/09513571211225105
Oler, DK., Oler,MJ. and Skousen, CJ. (2010) Characterizing Accounting Research.
Accounting Horizons 24(4), 635-670. Doi: https://doi.org/10.2308/acch.2010.24.4.635
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