Affiliation:
1. Autonomous University of Madrid
2. Ollscoil na Gaillimhe – University of Galway
Abstract
It is widely acknowledged that stereotypical accountants are likely to be depicted in an unflattering manner. This is a matter of concern for professional accountancy bodies and educators alike given extant research posits that stereotypes play a role in the choice of career pursued. Using exploratory factor analysis (EFA), this paper contributes by providing empirical evidence on dual aspects of accounting stereotypes, namely those (1) relating to accounting work and (2) relating to accountants’ personal characteristics. It provides additional evidence on the effect factors, such as ethical position, prior contact with accounting, and gender, have on the formation of these stereotypes.
Publisher
Irish Accounting and Finance Association
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