Traditional accountants and business professionals : Portraying the accounting profession after Enron. / Carnegie, Garry D.; Napier, Christopher J.

In: Accounting, Organizations and Society, Vol. 35, No. 3, 04.2010, p. 360-376.

Research output: Contribution to journalArticlepeer-review

Published

Standard

Traditional accountants and business professionals : Portraying the accounting profession after Enron. / Carnegie, Garry D.; Napier, Christopher J.

In: Accounting, Organizations and Society, Vol. 35, No. 3, 04.2010, p. 360-376.

Research output: Contribution to journalArticlepeer-review

Harvard

APA

Vancouver

Author

Carnegie, Garry D. ; Napier, Christopher J. / Traditional accountants and business professionals : Portraying the accounting profession after Enron. In: Accounting, Organizations and Society. 2010 ; Vol. 35, No. 3. pp. 360-376.

BibTeX

@article{bc0bf65c0f654e8caa4d07b34687f206,
title = "Traditional accountants and business professionals: Portraying the accounting profession after Enron",
abstract = "Society{\textquoteright}s perception of the legitimacy of the accounting profession and its members is grounded in the verbal and visual images of accountants that are projected not only by accountants themselves but also by the media. The paper uses the critical literature on stereotypes to examine how books written for a general readership on Enron and other recent corporate failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival of the financial system. The paper explores how commentators have analysed the changing activities of accountants (including the rise of consulting) and have contrasted the personalities of “founding fathers” of the US accounting profession with their early 21st-century successors. The paper concludes that changing stereotypes of accountants are evidence of “negative signals of movement” for accounting as a profession.",
keywords = "Accounting profession, Enron, Stereotypes, Professionalization, Auditing, Popular management",
author = "Carnegie, {Garry D.} and Napier, {Christopher J.}",
year = "2010",
month = apr,
doi = "10.1016/j.aos.2009.09.002",
language = "English",
volume = "35",
pages = "360--376",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
publisher = "Elsevier Ltd",
number = "3",

}

RIS

TY - JOUR

T1 - Traditional accountants and business professionals

T2 - Portraying the accounting profession after Enron

AU - Carnegie, Garry D.

AU - Napier, Christopher J.

PY - 2010/4

Y1 - 2010/4

N2 - Society’s perception of the legitimacy of the accounting profession and its members is grounded in the verbal and visual images of accountants that are projected not only by accountants themselves but also by the media. The paper uses the critical literature on stereotypes to examine how books written for a general readership on Enron and other recent corporate failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival of the financial system. The paper explores how commentators have analysed the changing activities of accountants (including the rise of consulting) and have contrasted the personalities of “founding fathers” of the US accounting profession with their early 21st-century successors. The paper concludes that changing stereotypes of accountants are evidence of “negative signals of movement” for accounting as a profession.

AB - Society’s perception of the legitimacy of the accounting profession and its members is grounded in the verbal and visual images of accountants that are projected not only by accountants themselves but also by the media. The paper uses the critical literature on stereotypes to examine how books written for a general readership on Enron and other recent corporate failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival of the financial system. The paper explores how commentators have analysed the changing activities of accountants (including the rise of consulting) and have contrasted the personalities of “founding fathers” of the US accounting profession with their early 21st-century successors. The paper concludes that changing stereotypes of accountants are evidence of “negative signals of movement” for accounting as a profession.

KW - Accounting profession

KW - Enron

KW - Stereotypes

KW - Professionalization

KW - Auditing

KW - Popular management

U2 - 10.1016/j.aos.2009.09.002

DO - 10.1016/j.aos.2009.09.002

M3 - Article

VL - 35

SP - 360

EP - 376

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

SN - 0361-3682

IS - 3

ER -