FROM METICULOUS PROFESSIONALS TO SUPERHEROES OF THE BUSINESS WORLD: A HISTORICAL PORTRAIT OF A CULTURAL CHANGE IN THE FIELD OF ACCOUNTANCY

Claire France Picard, Sylvain Durocher and Yves Gendron
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Claire France Picard: ULaval - Université Laval [Québec]
Sylvain Durocher: CRG - Centre de Recherche en Comptabilité - University of Ottawa [Ottawa]
Yves Gendron: ULaval - Université Laval [Québec]

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Abstract: The purpose of this paper is to examine the cultural shift from professionalism to commercialism in the accounting profession based on an analysis of the promotional brochures used by the Ordre des comptables agréés du Québec, over the last forty years, to attract new members. The specific objectives are to examine accountancy's cultural representations depicted in brochures and to establish whether the representations under study provide further insight into the nature of the cultural shift. Drawing on the semiotic approach developed by Roland Barthes, our analysis is predicated on the idea that promotional brochures, though often simple in appearance, constitute complex representations that convey meaningful information about influential values and cultural change.

Keywords: accounting profession; advertising; commercialization of accountancy; semiotic approach; profession comptable; publicité; commercialisation; représentation; approche sémiologique (search for similar items in EconPapers)
Date: 2013-05-31
New Economics Papers: this item is included in nep-his
Note: View the original document on HAL open archive server: https://hal.science/hal-00993019
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00993019

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