From meticulous professionals to superheroes of the business world: A historical portrait of a cultural change in the field of accountancy

• Published in: Accounting, auditing & accountability journal auditing & accountability journal, 2014-01, Vol.27 (1), p.73-118
• Main Authors: Picard, Claire-France, Durocher, Sylvain, Gendron, Yves
• Format: Article
• Language: English
• Subjects: Accountants; Accounting; Advertising; Brochures; Commercialization; Cultural change; Cultural dynamics; Forensic accounting; Literature; Marketing; Popular culture; Professionalism; Recruitment; Semiotics; Studies; Values
• ISSN: 0951-3574; 1758-4205
• DOI: 10.1108/AAAJ-09-2012-1087

Purpose - The purpose of this paper is to examine the relative cultural shift from professionalism to commercialism in the accounting profession, based on an analysis of the promotional brochures used by the Ordre des comptables agréés du Québec (Institute of Chartered Accountants of Québec), over the last 40 years, to attract new members. Design/methodology/approach - The study's specific objectives are: to examine accountancy's cultural representations depicted in promotional brochures; to evaluate the extent to which these representations are indicative of the commercialist shift as documented in the literature; and to establish whether the representations under study provide further insight into the nature of the cultural shift. Drawing on the semiotic approach developed by Roland Barthes, the authors' analysis is predicated on the idea that promotional brochures and advertisements, though often simple in appearance, constitute complex representations that convey meaningful information about influential values and cultural change. Findings - The authors found that commercial values are increasingly apparent through the celebration of multidisciplinary services and the emphasis on generous compensation and high dynamism. Originality/value - Barthes' framework was especially useful to analyze the interplay between images and text to gain insight into the historical emergence of what has become the accountant's representation of today. As such, this study points to promotional representations participating to the inculcation of a cosmopolitan culture, where the internationalization of business is supposedly natural, inevitable, and beneficial to everyone. The authors' research also highlights the increasingly significant role played by marketing experts in designing professional institutes' brochures, consistent with the broader view of marketization as a key trend within the accounting industry.