Artigo Acesso aberto

The Accountant’s Social Background and Stereotype in Popular Culture: The Novels of Alexander Clark Smith

2010; RELX Group (Netherlands); Linguagem: Inglês

10.2139/ssrn.1657832

ISSN

1556-5068

Autores

Lisa Evans, Ian Fraser,

Tópico(s)

Scottish History and National Identity

Resumo

Purpose The paper explores the origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction. It addresses calls for studies of the changing popular representation of the accountant (Hopwood, 1994; Carnegie and Napier, 2010). Design/methodology/approach The paper uses the detective novels of the Scottish chartered accountant Alexander Clark Smith as a lens by which to view competing theories about the origins of Scottish chartered accountants, and to explore the multi-dimensional character of the protagonist, as well as portrayals of other accountants.

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