The Accountant's Image From The Stakeholders Perspective

Le résumé fourni par la source

The purpose of this research was to describe the image of the accountant profession in small and medium sized companies, through the analysis of functional, cognitive, emotional, and symbolic dimensions, for which it has opted for an exploratory research with a qualitative approach. 20 people were interviewed, 5 accountants, 1 course coordinator, 9 businessmen, 2 members of the Regional Council of Accounting and 3 accounting professors. By means of content analysis it was identified that the accountants see their profession as little valued in the market; however on the rise. Also, they see changes in legislation as an opportunity for change in the image of their profession. Entrepreneurs consider accounting as a link between companies and the government: necessary, obligatory and capable of solving their bureaucratic obligations. One of the contributions of this research is presenting a deepening of the knowledge of the image of the accountant, considering several stakeholders. Considering the managerial implications, accountants, professors and the Accounting Regional Council need to work on the profession's image in order to change it, showing the real importance of the accountant professional for the companies continuity and growth. The accounts can seek to improve points such as customer service, the office organization and the constant updating of the legislation.

Ce résumé expose les affirmations des auteurs. BNTIC ne l’interprète pas comme une validation indépendante des résultats.