An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Charles R. Enis
The Pennsylvania State University

Abstract: This article reports on the findings of the forth wave of a longitudinal study of the image of accountants regarding perceptions of their instrumental and expressive traits. The four waves were conducted in 1972, 1982, 1992, and 2002. The images germane to this research were those reflected in the “looking glass” of undergraduate students, a relevant peer group of those potentially contemplating entry into the accounting profession. The accountant’s stereotype has been blamed for harming the ability of the profession to attract individuals with excellent human relations and communications skills. The negative image originated when accounting was a male dominated endeavor. Gender-typing is important in forming impressions of vocational choices. Thus, this study investigates the manner in which the accountant’s image has evolved as its gender composition has become balanced. Our focus is on the 2002 wave, one that is expected to be impacted by the “Enron era” scandals.

Back to Session Listing

AAA Home Page