...Ogan Yigitbasioglu; Peter Green; May-Yin Decca Cheung Purpose The purpose of this study is to explore the role of accountants as advisors in professional services firms (PSFs), and it examines the impact of digital transformation on the work, knowledge and skills of accountants in their role...

...Jonida Carungu; Roberto Di Pietra; Matteo Molinari Purpose The purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19...

...Lyn Daff; Lee D. Parker Purpose The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic values and related organisational mission. This study investigated accountants’ perceptions...

...Fernanda Leão; Delfina Gomes; Garry D. Carnegie Purpose The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century. Design/methodology/approach...

...Lyn Daff; Lisa Jack Purpose The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong...

...Lisa Evans; Ian Fraser Purpose The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction. Design/methodology/approach The detective novels of the Scottish chartered accountant Alexander Clark Smith are used...

...Ingrid Jeacle; Frances Miley; Andrew Read Purpose The accountant has been characterised in popular culture as dull and boring. Accounting scholarship consistently describes this stereotype as negative. The purpose of this research is to enhance our understanding of this stereotype by comparing...

...David Smith; Kerry Jacobs Purpose This paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and accountants. This research aims...

...Thomas A. Lee Purpose The purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these bankruptcies in the context of an emerging profession separating from an established legal profession as part...

...Sonja Gallhofer; Catriona Paisey; Clare Roberts; Heather Tarbert Purpose Men and women are now being admitted to membership of the major UK professional accountancy bodies in approximately equal numbers. This trend has focused attention on the ways in which professional accountants combine careers...

...Janne Järvinen Purpose The purpose of this paper is to illustrate how the occupational identity of management accountants working in the public sector is influenced by a change in management accounting and control systems as well as the underlying management agenda. Design/methodology/approach...

...Samantha Warren; Jane Davison; Gudrun Baldvinsdottir; John Burns; Hanne Nørreklit; Robert W. Scapens Purpose The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared...

...Roy Chandler; John Richard Edwards; Malcolm Anderson Purpose The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and Wales (ICAEW). This exercise illuminates an aspect...

...Özgür Özmen Uysal Purpose A satirical reflection on the role and perception of accountants. Design/methodology/approach Poetic exposition. Originality/value A unique critique of the accounting world. © Emerald Group Publishing Limited 2005 Accountants Accounting “I can't...

... acts to bind together members of the accounting profession, yet trade in this good also has the potential to obscure a number of important, underlying social issues. The study is based on a close (textual) reading of editorials in the Canadian Chartered Accountant (subsequently renamed CA...

...William E. Shafer; L. Jane Park; Woody M. Liao This study examines the relationships among professionalism, organizational‐ professional conflict and various work outcomes for a sample of Certified Management Accountants. We assessed professionalism using Hall’s Professionalism Scale, and tested...

... of the authors who was already a member of the organization which is described in the case study, having been recruited as a management accountant, a new position which created a new middle‐management level within the organization. Soon after her arrival she began to keep diary records of events which took...

... rearrangements involve the fabrication of new ways of accounting. Attempts to understand the processes involved in the development of information technologies before they become accepted “facts” of organizational life. The fabrication of new technologies cannot be understood as an autonomous sphere of activity...

...Ronald A. Davidson; J. Thomas Dalby Describes the personality characteristics of a sample of female accountants from public accounting firms in a large Canadian city. Comparisons are made with the general population of all women, with male accountants, between accountants in firms of different...