From glorification of the machine to “hyperformance”: The accountant through the lens of advertising

De la glorification de la machine à l’« hyperformance »: le comptable au prisme de la publicité

Benjamin Bournel () and Sébastien Rocher ()
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Benjamin Bournel: MPT [Cerege] - Management Public et Territoires [Équipe du Cerege] - CEREGE [Poitiers] - Centre de recherche en gestion [UR 13564] - UP - Université de Poitiers = University of Poitiers
Sébastien Rocher: MPT [Cerege] - Management Public et Territoires [Équipe du Cerege] - CEREGE [Poitiers] - Centre de recherche en gestion [UR 13564] - UP - Université de Poitiers = University of Poitiers

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Abstract: Based on an analysis of visual metaphors present in advertisements addressed to accounting practitioners from the Revue Française de Comptabilité from 1955 to 2020, this study shows the evolution of the image of the accountant. It appears that the accountant has gone from the glorifier of the machine, seen as divine in the 1950s and 1960s, to the expert in the 1980s, then to the liberated figure in the 2000s, and finally to the superhero endowed with superior powers and skills, as well as the mutant having used the machine to climb the evolutionary ladder at the turn of the 2010s. These results complement the work on the image of the accountant disseminated in advertising by identifying the recent metaphors of the superhuman and the mutant, referring to a logic of "hyperformance" in the accounting profession.

Keywords: Accountant; Advertisement; Image; Visual metaphor; Comptable; Image; Métaphore visuelle; Publicité (search for similar items in EconPapers)
Date: 2023-09-29
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2023, N° 18 (2023/3), pp.5-28. ⟨10.3917/accra.018.0005⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05748821

DOI: 10.3917/accra.018.0005

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