The chartered accountant in popular culture: An ambiguous image

L'expert-comptable dans la culture populaire: une image ambiguë

Sébastien Rocher ()
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Sébastien Rocher: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: As a continuation of researches centered on the image of accountants in popular culture, this study presents the results of the analysis of the image of chartered accountants in European French language comics. It appears that this character remains rare and only appears from the mid-1990s. Moreover, the caricatural image similar which characterizes the first characters of chartered accountants tend to disappear over time, in favor of a more realistic image, closer to the one desired by the accounting profession. Hovewer, this image is also more complex and ambiguous. Finally, this article proposes a model of analysis of accountant characters in popular culture based on two dimensions: private life/professionnal life, and isolation/communion.

Keywords: Chartered Accountant; Comics; Image; Popular culture; Expert-comptable; bande dessinée; image; culture populaire (search for similar items in EconPapers)
Date: 2019
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2019, 1 (4), pp.65-88. ⟨10.3917/accra.004.0065⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03032784

DOI: 10.3917/accra.004.0065

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