STEREOTYPES REGARDING ACCOUNTING PROFESSION

Widad Atena Faragalla ()
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Widad Atena Faragalla: Facultatea de stiinte economice si gestiunea afacerilor, Universitatea Babes-Bolyai, Cluj-Napoca, -

Annals of Faculty of Economics, 2015, vol. 1, issue 2, 436-439

Abstract: The current article presents the main stereotypes associated with the accounting profession, the traditional stereotype and the business professional stereotype. For the aim of this article to be fulfilled a content analysis on the major international publications has been made. The conclusion of the present qualitative study shows that even though the traditional stereotype of the account is more frequently used in relation to accounting profession, the second stereotype, the business professional accountant starts to become more and more present.

Keywords: accounting profession; stereotypes; stereotype theory (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2015:i:2:p:436-439

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