Accountant, Who's That? Don't Call Him a Nobody

STEREOTYPES, THOUGH DISTORTED AS IN THE CASE OF THE FOOLISH FILM ACCOUNTANT FANTOZZI, SERVE AS A GUIDE IN SOCIAL INTERACTIONS. A BOCCONI STUDY, HOWEVER, HIGHLIGHTS REAL CHARACTERISTICS AND PERCEPTIONS

by Ariela Caglio and Mara Cameran, Dept. of Accounting, Bocconi
Translated by Richard Greenslade

Who's that? It is a question that we often ask ourselves with reference to the accountant, a professional figure about which there are contrasting images, opinions and perceptions. Italians remember the hapless Ugo Fantozzi, who embodied the clumsiness and misfortunes of the average employee, becoming the comic stereotype of the accountant.

A stereotype can be defined as a collection of characteristics (related to appearance, personality, skills, etc.) that are intended to describe the members of a group. The simplifications characteristic of stereotypes serve to cope with our limited ability to process complex data. Stereotypes bring order into our social environment, on the one hand by abolishing individual variety and, on the other, by making it possible to make inferences towards people about whom there is no information. Stereotypes therefore serve as a guide for social interaction even when distorted. They are part of the collective knowledge of society.

Starting from these premises, in an article written together with Jane Klobas entitled What is an Accountant? An Investigation of Images, being published in the European Accounting Review, we investigated the perceptions of different groups, including accountants themselves. The survey involved around 1,800 respondents including students in economic and non-economic disciplines, newly hired employees and people who have been working as accountants for no more than 2 years. The questionnaire used included questions on personal and physical characteristics (for example, is an accountant shy, boring, trendy?), on the skills associated with the profession (does the job require IT skills, leadership, ability to solve problems?) and professional results (does an accountant enjoy prestige, earn a lot?). Respondents had to express their agreement or disagreement on each matter.

The results highlight three distinct perceptions. The most frequent one (36% of respondents) shows a modern professional, in step with the times and that, despite the scandals that have repeatedly affected the profession, has very high standards of professional integrity. The second (34% of the sample) is similar to the traditional view of the accountant: boring work, done by physically unattractive people, who are however reliable and capable. Finally, for 30% of respondents, accountants and their profession do not have particular positive or negative connotations, with the sole exception of professionalism, considered high as in the other groups.

The characteristics of the respondents are important: the greater the distance from the profession (like students of non-economic subjects), the less attractive the perception. On the other hand, perception is very positive for those who, although not accountants themselves, know them personally. The source that led to the perception is also relevant: those who rely on the information they received from the media have a less positive image.

Finally, our survey shows that the perception that accountants have of themselves changes over time. New hires have a very positive image on all fronts, while those with more experience show a sort of disillusionment with regard to professionalism. It will be up to the new generations to change this perception through their work, continuing to invest in key abilities such as organizational skills, professional diligence and technical knowledge.