Main Article Content
Abstract
The term 'bean-counter' came from the image of an accountant that has a boring, dull, and colorless life. This stereotyping could lead to a negative association with the accounting profession. Nevertheless, only some countries worldwide have the same perception of the accountant image profession. The study attempts to investigate Indonesian accounting graduates in the productive age group towards being an accountant. A qualitative data collection that measures distinct leader, manager and professional roles preference is used, with a semi-structured interview in three diverse perspectives from the accounting students, accounting graduates, and accounting professionals. The findings suggest that there is no perception of an accountant as a bland and colorless life job; rather, they realize that accounting is more than bookkeeping and tracking numbers. Accountants nowadays need to be creative, and the job is quite challenging from this millennial’s point of view.
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Copyright (c) 2022 Marko S Hermawan, Ayuphita Tiara Silalahi
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References
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- Beard, V. (1994). Popular culture and professional identity: accountants in the movies. Accounting, Organizations and Society, 19(3), 303-318.
- Blumer, H. (1969). Symbolic interactionism: Perspective and methods. Englewood Cliffs, NJ: Prentice Hall.
- Blumer, H. (2012). Symbolic interactionism [1969]. In Calhoun, C., Gerteis, J., Moody, J., Pfaff, S., & Virk, I. (Eds.). Contemporary sociological theory. John Wiley & Sons. Contemporary sociological theory, 62.
- Briggs, S. P., Copeland, S., & Haynes, D. (2007). Accountants for the 21st century, where are you? A five-year study of accounting students' personality preferences. Critical Perspectives on Accounting, 18(5), 511-537.
- Bougen, P. D. (1994). Joking apart: The serious side to the accountant stereotype. Accounting, Organization, and Society. 3(319-335). https://doi.org/10.1016/0361-3682(94)90039-6
- Buffini, F., & Cornell, A. (2005). Top talent deserts the professions. Australian Financial Review, 8(9), 13-15.
- Carnegie, G. D., & Napier, C. J. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3), 360-376.
- Chambers Dictionary. (2003). Chambers Dictionary.
- Chua, W. F. (1986). Radical developments in accounting thought. Accounting review, 601-632.
- Ciancanelli, P., Gallhofer, S., Humphrey, C., & Kirkham, L. (1990). Gender and accountancy: Some evidence from the U.K. Critical Perspectives on Accounting, 1(2), 117-144.
- Colville, I. (1981). Reconstructing “behavioural accounting”. Accounting, organizations and society, 6(2), 119-132.
- Deloitte. (2019). Striving for Balance, Advocating for Change: The Deloitte Global 2022 Gen Z and Millennial Survey. 1–40. Retrieved from https://www.deloitte.com/global/en/issues/work/genzmillennialsurvey.html
- Dimnik, T., & Felton, S. (2006). Accountant stereotypes in movies distributed in North America in the twentieth century. Accounting, organizations and society, 31(2), 129-155.
- Durocher, S., Bujaki, M., & Brouard, F. (2016a). Attracting millennials: Legitimacy management and bottom-up socialization processes within accounting firms. Critical Perspectives on Accounting, 39, 1-24.
- Durocher, S., Gendron, Y., & Picard, C. F. (2016b). Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory, 35(1), 65-88.
- Eksandy, A., & Hakim, M. Z. (2020). Pemilihan profesi akuntan: pengaruh persepsi penghargaan finansial, pelatihan profesional, nilai-nilai sosial dan lingkungan kerja (studi pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang). COMPETITIVE, 4(1), 1-12.
- Elliott, V. (2018). Thinking about the coding process in qualitative data analysis. The Qualitative Report, 23(11), 2850-2861.
- Ewing, M. T., Pitt, L. F., & Murgolo-Poore, M. E. (2001). Bean couture: Using photographs and publicity to re-position the accounting profession. Public Relations Quarterly, 46(4), 23.
- Fiske, S. T., & Taylor, S. E. (1991). Social cognition. Mcgraw-Hill Book Company.
- Friedman, A. L., & Lyne, S. R. (2001). The bean-counter stereotype: towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423-451.
- G.W.I. (2018). Indonesia's Millennial Generation Profile, retrieved from https://www.gwi.com/reports/millennials-on-social-media?bcndyn=d2lkOjQ2MnxjaWQ6NTU5&gad_id=595927570318&utm_source=ppc&utm_medium
- Gale, W. G., Gelfond, H., Fichtner, J. J., & Harris, B. H. (2020). The wealth of generations, with special attention to the millennials (No. w27123). National Bureau of Economic Research.
- Graves, O. F., Dale L. F., & Robert E. J. (1996). Pictures and the bottom line: the television epistemology of U.S. Annual Reports. Organizations and Socfety 21(1), 57–88. https://doi.org/10.1016/0361-3682(94)00026-R
- Hinton, P. R. (2000). Stereotypes, cognition and culture. Hove: Psychology Press.
- Hoffjan, A. (2004). The image of the accountant in a German context. Accounting and the public interest, 4(1), 62-89.
- Jeacle, I. (2008). Beyond the boring grey: The construction of the colourful accountant. Critical Perspectives on Accounting, 19(8), 1296-1320.
- Jui, L., & Wong, J. (2013). Professional accountants in business–A varied profession. China Accounting Journal, 2013-10.
- Khanh, H. T. M., & Nguyen, V. K. (2018). Audit quality, firm characteristics and real earnings management: The case of listed Vietnamese firms. International Journal of Economics and Financial Issues, 8(4), 243.
- Parker, L. D. (2001). Back to the future: The broadening accounting trajectory. The British Accounting Review, 33(4), 421-453.
- Parker, L. D., & Warren, S. (2017). The presentation of the self and professional identity: countering the accountant's stereotype. Accounting, Auditing & Accountability Journal, 30(8), 1895-1924.
- Perdana, A. K. (2019). Generasi milenial dan strategi pengelolaan SDM era digital, Jurnal Studi Pemuda, 8(1), 75-80.
- Rosi, N. M. K., & Mahyuni, L. P. (2021). The future of accounting profession in the industrial revolution 4.0: Meta-synthesis analysis. E-Jurnal Akuntansi, 31(4).
- Roslender, R. (2002). Sociological perspectives on modern accountancy. London: Routledge.
- Shaw, S., & Fairhurst, D. (2008). Engaging a new generation of graduates. Education+ Training, 50(5), 366-378.
- Wainwright, G. (1984). Sacramental Theology and the World Church. Proceedings of the Catholic Theological Society of America.
- Walther, L., M. (2019). Principles of Accounting: Financial Accounting. Principles of accounting.com
- Zalaghi, H., & Khazaei, M. (2016). The role of deductive and inductive reasoning in accounting research and standard Setting. Asian Journal of Finance & Accounting, 8(1), 227-241.
References
Abbas, D.S., Eksandy, A., Hakim, M.Z., & Syam, I. (2020). Pengaruh indikasi kecurangan terhadap kecurangan laporan keuangan dalam perspektif fraud pentagon. Jurnal Ekonomi, Sosial & Humaniora, 1(10), 55-64.
Beard, V. (1994). Popular culture and professional identity: accountants in the movies. Accounting, Organizations and Society, 19(3), 303-318.
Blumer, H. (1969). Symbolic interactionism: Perspective and methods. Englewood Cliffs, NJ: Prentice Hall.
Blumer, H. (2012). Symbolic interactionism [1969]. In Calhoun, C., Gerteis, J., Moody, J., Pfaff, S., & Virk, I. (Eds.). Contemporary sociological theory. John Wiley & Sons. Contemporary sociological theory, 62.
Briggs, S. P., Copeland, S., & Haynes, D. (2007). Accountants for the 21st century, where are you? A five-year study of accounting students' personality preferences. Critical Perspectives on Accounting, 18(5), 511-537.
Bougen, P. D. (1994). Joking apart: The serious side to the accountant stereotype. Accounting, Organization, and Society. 3(319-335). https://doi.org/10.1016/0361-3682(94)90039-6
Buffini, F., & Cornell, A. (2005). Top talent deserts the professions. Australian Financial Review, 8(9), 13-15.
Carnegie, G. D., & Napier, C. J. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3), 360-376.
Chambers Dictionary. (2003). Chambers Dictionary.
Chua, W. F. (1986). Radical developments in accounting thought. Accounting review, 601-632.
Ciancanelli, P., Gallhofer, S., Humphrey, C., & Kirkham, L. (1990). Gender and accountancy: Some evidence from the U.K. Critical Perspectives on Accounting, 1(2), 117-144.
Colville, I. (1981). Reconstructing “behavioural accounting”. Accounting, organizations and society, 6(2), 119-132.
Deloitte. (2019). Striving for Balance, Advocating for Change: The Deloitte Global 2022 Gen Z and Millennial Survey. 1–40. Retrieved from https://www.deloitte.com/global/en/issues/work/genzmillennialsurvey.html
Dimnik, T., & Felton, S. (2006). Accountant stereotypes in movies distributed in North America in the twentieth century. Accounting, organizations and society, 31(2), 129-155.
Durocher, S., Bujaki, M., & Brouard, F. (2016a). Attracting millennials: Legitimacy management and bottom-up socialization processes within accounting firms. Critical Perspectives on Accounting, 39, 1-24.
Durocher, S., Gendron, Y., & Picard, C. F. (2016b). Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory, 35(1), 65-88.
Eksandy, A., & Hakim, M. Z. (2020). Pemilihan profesi akuntan: pengaruh persepsi penghargaan finansial, pelatihan profesional, nilai-nilai sosial dan lingkungan kerja (studi pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang). COMPETITIVE, 4(1), 1-12.
Elliott, V. (2018). Thinking about the coding process in qualitative data analysis. The Qualitative Report, 23(11), 2850-2861.
Ewing, M. T., Pitt, L. F., & Murgolo-Poore, M. E. (2001). Bean couture: Using photographs and publicity to re-position the accounting profession. Public Relations Quarterly, 46(4), 23.
Fiske, S. T., & Taylor, S. E. (1991). Social cognition. Mcgraw-Hill Book Company.
Friedman, A. L., & Lyne, S. R. (2001). The bean-counter stereotype: towards a general model of stereotype generation. Critical Perspectives on Accounting, 12(4), 423-451.
G.W.I. (2018). Indonesia's Millennial Generation Profile, retrieved from https://www.gwi.com/reports/millennials-on-social-media?bcndyn=d2lkOjQ2MnxjaWQ6NTU5&gad_id=595927570318&utm_source=ppc&utm_medium
Gale, W. G., Gelfond, H., Fichtner, J. J., & Harris, B. H. (2020). The wealth of generations, with special attention to the millennials (No. w27123). National Bureau of Economic Research.
Graves, O. F., Dale L. F., & Robert E. J. (1996). Pictures and the bottom line: the television epistemology of U.S. Annual Reports. Organizations and Socfety 21(1), 57–88. https://doi.org/10.1016/0361-3682(94)00026-R
Hinton, P. R. (2000). Stereotypes, cognition and culture. Hove: Psychology Press.
Hoffjan, A. (2004). The image of the accountant in a German context. Accounting and the public interest, 4(1), 62-89.
Jeacle, I. (2008). Beyond the boring grey: The construction of the colourful accountant. Critical Perspectives on Accounting, 19(8), 1296-1320.
Jui, L., & Wong, J. (2013). Professional accountants in business–A varied profession. China Accounting Journal, 2013-10.
Khanh, H. T. M., & Nguyen, V. K. (2018). Audit quality, firm characteristics and real earnings management: The case of listed Vietnamese firms. International Journal of Economics and Financial Issues, 8(4), 243.
Parker, L. D. (2001). Back to the future: The broadening accounting trajectory. The British Accounting Review, 33(4), 421-453.
Parker, L. D., & Warren, S. (2017). The presentation of the self and professional identity: countering the accountant's stereotype. Accounting, Auditing & Accountability Journal, 30(8), 1895-1924.
Perdana, A. K. (2019). Generasi milenial dan strategi pengelolaan SDM era digital, Jurnal Studi Pemuda, 8(1), 75-80.
Rosi, N. M. K., & Mahyuni, L. P. (2021). The future of accounting profession in the industrial revolution 4.0: Meta-synthesis analysis. E-Jurnal Akuntansi, 31(4).
Roslender, R. (2002). Sociological perspectives on modern accountancy. London: Routledge.
Shaw, S., & Fairhurst, D. (2008). Engaging a new generation of graduates. Education+ Training, 50(5), 366-378.
Wainwright, G. (1984). Sacramental Theology and the World Church. Proceedings of the Catholic Theological Society of America.
Walther, L., M. (2019). Principles of Accounting: Financial Accounting. Principles of accounting.com
Zalaghi, H., & Khazaei, M. (2016). The role of deductive and inductive reasoning in accounting research and standard Setting. Asian Journal of Finance & Accounting, 8(1), 227-241.