THE ACCOUNTANT'S IMAGE FROM ACCOUNTING COURSE PRESENTATIONS OF HIGHER
EDUCATION INSTITUTIONS AND SELECTED PUBLICATIONS ON THE SOCIAL NETWORK
INSTAGRAM
Name: JULIO CEZAR MENDES CAETANO
Publication date: 02/08/2024
Examining board:
Name |
Role |
|---|---|
| EMANUEL RODRIGUES JUNQUEIRA DE MATOS | Presidente |
| MARCIA BIANCHI | Examinador Externo |
| VAGNER ANTONIO MARQUES | Examinador Interno |
Summary: This study investigated how the stereotypes of accounting professionals, present in institutional
and humorous publications on the social network Instagram, reflect the profile of graduates
expected by the accounting courses at Brazilian Higher Education Institutions (HEIs). To
achieve this objective, a qualitative approach was adopted, in which the stereotypes were
extracted and analyzed interpretatively, based on the Theory of Social Representations. The
methodology was based on the stereotype analysis model proposed by Albu et al. (2011), which
included the definition of a list of stereotypes, data collection from the descriptions of the
accounting courses of the twenty main HEIs in Brazil, according to the 2023 Folha University
Ranking (RUF), and publications on Instagram, both from institutional pages and humor pages.
The analysis revealed a dichotomy between the idealized image of the accountant, promoted by
HEIs and institutional pages on Instagram, and the negative stereotypes found on humor pages
on the same social network. HEIs portray the accountant as an ethical, competent, and strategic
professional, essential for economic and social development, while memes satirize the
accountant as a tedious, bureaucratic individual, detached from social reality. This divergence
between social representations can generate negative impacts on the profession, such as the
demotivation of students and the devaluation of accounting work. Moreover, the prevalence of
negative stereotypes can lead to an illusory correlation, associating the accountant with negative
events, such as fraud, even though these are rare. The study highlights the importance of
constructive dialogue between HEIs, professional bodies, and professionals to promote a more
accurate and positive image of accounting. Actions such as curriculum review, communication
campaigns, and the development of interpersonal skills can contribute to the construction of a
more solid and valued professional identity. Despite limitations, such as the focus on a specific
set of data sources and the predominantly qualitative approach, this study offers an important
analysis of the social representations of the accountant and their implications for the profession,
fostering future investigations into the underlying causes of stereotypes and the development
of effective strategies to promote a positive image of accounting.
