Representations of the CFO in comicbook business fiction

Les représentations du DAF dans les fictions d’affaires en bandes dessinées

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: This article presents the results of a study of public representations of the chief financial officer in comicbook business fiction. From an analysis of 11 characters, 4 profiles have been identified: the realist, observing the possibilities of the company from its accounting situation; the inventive, proposing external growth opportunities to the manager; the profiteer, abusing his position of power within the company; and the fraudster, involved in financial scandals. It emerges from this typology that dishonesty characterizes most of the characters, and that the CFO is, in the imagination, the one who contributes to spreading a financial logic that benefits the shareholder, without considering the consequences on the other actors of the company. This image seems to be the consequence of the financial scandals that animated the economic world in the early 2000s, with the CFO becoming the target of a criticism of capitalism conveyed in the comicbooks studied.

Keywords: CFO; Business fiction; image; comicbooks; Fiction d'affaires; bandes dessinées; DAF (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-his
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Published in La Revue du Financier, 2021, 244, pp.24-36

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