How does contact with accountants influence perceptions of accounting

Date
2013-05-06
Authors
Wells, PK
Supervisor
Item type
Conference Contribution
Degree name
Journal Title
Journal ISSN
Volume Title
Publisher
The University of Sydney
Abstract

Contact with accountants has often been suggested as a strategy for changing the stereotypical perceptions people have of accounting. This study examines how contact with accountants influences these perceptions. The perceptions of sixteen people who have had no contact with accountants are compared with perceptions of sixteen people who have been the recipients of information from accountants. The perception data was collected by questionnaire and interview. Response data was analysed and compared between the collection techniques and participant groups. The results reveal that while the perceptions do differ between participant groups they are still overgeneralisations and are therefore stereotypical. These findings confirm the claims by social psychologists that while contact may assist in changing perceptions, the change will not necessarily have the desired effect. This has implications for how the profession attempts to alter its image to the public at large.

Description
Keywords
Accounting stereotype , Perceptions , Contact
Source
36th European Accounting Association Annual Congress held at Paris-Dauphine University, Paris - Dauphine University, Paris, 2013-05-06 to 2013-05-08
DOI
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NOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version).