Joking apart: The serious side to the accountant stereotype

Pergamon

Accounting Organlxations and Soaety, VoL 19, No. 3, pp. 319-335, 1994 Copyright © 1994 Elsevier Science Ltd Printed in Great Britai~ All rights reserved 0361-3682/94 $6.00+0.00

THE

JOKING APART: SERIOUS SIDE TO THE ACCOUNTANT

STEREOTYPE*

PHILIP D. BOUGEN M a d r i d Business School

Abstract This study examines the phenomenon of an acommtant stereotype as a widely reproduced representation

of the accountingpcrsot~ In particular, it is concernedwith how the stereotype is constructedwithin the discourse of humour. The study argues that the acommtant stereotype which on the face of it might appear

as a relatively unambiguous charaoerimtion, constitutes in fact a comOex coofiom~fationof images incorporating representations of the accountant, the bookimeper, accounting and bookkeeping This omnplexity is shown to underscore the ~ e of the stereotype and jokes about it, for ~ engaged in the practice of accounting By examining different historical accountingcontexts, the stereotype is also shown to be a fragile assembly of images, which can be subjected to transformation in different historical

situations. The study concludes by addressing some of the issues which are currently reconstructing the accountant stereotype.

AN ACCOUNTANT STEREOTYPE Countless jokes have been told a b o u t the accountant, and central to m u c h of this h u m o u r has been a stylized accountant stereotype. This form of h u m o r o u s caricature has been defined as the "ludicrous exaggeration of the characteristic features of a subject" ( q u o t e d in Machovek, 1988, p. 141), and contains elements of oversimplification, distortion and absurdity (Koesfler, 1964), with the objective being to ridicule stylized characters. Targets for such derision have included "black, yellow, Irish, Jewish, communist, homommual, chartered accountants, dwarfs, psychiatrists or sexual perverts" (Wilson, 1979, p. 190, emphasis added). An accountant stereotype has b e c o m e emb e d d e d in various forms of popular culture. In literature, the novelist Raymond Chandler (himself an accountant, Frishkoff, 1969)

described one accountant as follows ( q u o t e d in the Arthur Young Journal, 1969, p. 160): Grayson was a long stooped yellow-faced man with high shoulders, bristly eyebrows and almost no chin. The upper part of his face meant business. The lower part was just saying goodbye. He w o r e bifocals and he had been gnawing fretfully at the evening paper. I had looked him up in the city directory. He was a CPA and looked it every inch. He even had ink on his fingers and there w e r e four pencils in the pocket of his open vest.

This "chinless", bespectacled, nervous, pen( cil )pusher is an accountant caricature re~Mily recognizable. In a review of the treatment of accountants in English literature, Robert ( 1957, p. 64) noted that in general they had been "rather neglected". As Stacey (1958, p. 103) c o m m e n t e d about the accountant stereotype "his calculations in countless ledgers ... is unlikely to excite anyone's propensities for passion ... it considers him dull".

* I am grateful to the following people w h o either commented on earlier drafts of this paper or provided me with other helpful ideas: Anthony Hopwood, Peter Miller, John Naman, Smart Ogden, Kumar Sivaktunar and Steve Zeff. Two reviewers provided suggestions w h i c h substantially improved the paper. 319

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Popular entertainment has perpetuated this stereotype. A Monty Python sketch (1960s' U.IC television c o m e d y program) portrayed a Vocational Guidance Counsellor advising his accountant client that:

of the domestic balance sheet (which every serious accountantdrawsup ) and show a keen disapprovalof the application to them of depreciation and obsolescence.

A North American tale (the paper was originally publishedJin the New York Certified Public Accountant, November 1948, and then ... in your report here it says that you are an extremely reprinted in the Canadian CharteredAccountant, dull persorL Our experts describe you as an appallingly dull fellow, unimaginative, timid, lacking in initiative, December 1948) of the adventures of those w h o spineless, easilydominated... Whereasin mostprofessions marry into the profession contained numerous these would be considerable drawbacks, in Accountancy similarities. In this work, the wife of a certified they are a positive boon. public accountant described him as "...with booldceeper slouch shoulders" and "...a pair of This material found its way into professional rimless glasses, lending the p r o p e r touch acdountancy journals (Management Accounting, of dignity and conservatism that is such an O c t o b e r 1979; The Accountancy Ireland, indispensable part of the accountant's professional December 1975), with the accountant image appearance". Similar representations of the being one "...so deadly dull and boring and auditor have also b e c o m e intertwined with stuffy and tedious...". this accountant stereotype. Elbert Hubbard's Accountants themselves (an issue of impor- celebrated but alleged description of an auditor tance for later in the study) have been willing to as "A man past middle age, spare, wrinkled, indulge in this type of joking self-representation. inteUigent, cold, passive, non-commital, with In the United Kingdom (The Accountant, eyes like a cod-fish..." has found its way into December 1948) a series of related articles was many accounting texts and journals (Rea, 1968, published looking at the accountant from the p. 78). Although this description has n o w passed perspective of relative spouses. In "I Married a into accounting folklore, it was in fact originally Chartered Accountant - - by a Wife", she written about a buyer with no reference made to ponders whether she "...did not in fact marry either an auditor or an accountant (Arthur an animated calculating machine". She laments Young Journal, 1969, pp. 57-58). the fact that her husband describes her attempts The mundane and unexciting characteristics at domestic budgeting "...as the little tin-box associated with the accountant stereotype can system of accountancy" but accountants "... betray its true significance, a danger compounded make good ~zcashers-up' because they are by the temptation to treat this type of joking as methodical and painstaking, if slow". In a related merely unimportant and frivolous mockery. To paper "So Did I m by a Husband", the female do so would underestimate both the importance chartered accountant is similarly described. On of h u m o u r as a form of social communication Budget Day she sits by the radio "pencil in hand" and also the complexity of the stereotype itself. and her husband's queries about the taxation The next section will examine some of these system generate the response, "Don't bother complexities and will address related issues as your head, it is too complicated for you to regards the importance of this type of humorous understand". In "I Never Married m by a material. Bachelor", the following explanations is offered as to why: THE COMPLEXITY OF THE STEREOTYPE For the true accountant, cefibacy- - asceticismeven-- is required. To be able to judge properly whether accounts The earlier descriptions of an accountant show a true and fair view, a person must have had a long stereotype, superficially at least, seemed to training in impartiality. Love, on the other hand, is constitute a relatively unambiguous representaessentially, a condition of bias in one person's favor... Wives, it appears, object to being valued for the purpose tion. The accountant was described as being

JOKING APART

personally dull, boring and unimaginative. In addition, he (rarely she) was also characterized as methodical, impartial and conservative, traits which at first sight might appear as little more than insignificant extensions on the basic stereotype image. Yet the capacity of this amalgamation of assorted and not necessarily consistent qualities to converge into a generally received representation is of considerable significance. At one level, a subtle blurring begins to take place of various personal characteristics and the requirement of the task: an association b e t w e e n the type of person an accountant is and the job the accountant does. T h e r e is an assumed congruency between the personal abilities to undertake painstaking and eye-for-detail work, with the task requirements of accounting. However, there also then start to emerge more complex areas of overlap which shape the stereotype. The descriptions w e r e of an accountant, yet the accountant also works in a calculative arena which requires Substantial judgement and at times imagination and creativity to assign accounting classifications and to establish monetary values. Whereas bookkeeping might be viewed as routine recording, accounting and the measurement of organizational performance possess other dimensions. There is, therefore, within the stereotype some interweaving of accounting and bookkeeping which might at first glance seem incommensurable. However, another level of interaction then begins to take shape. The procedural and calculative claims of accounting are themselves sustained by an inli~astructure and rhetoric which correspond to some elements of the bookkeeping and bookkeeper images. Objectivity, accuracy and conservatism in financial reporting are all blended or absorbed within the stereotype representation. The accountant stereotype which might appear as a singular and unambiguous representation, in fact acts as an apparatus for the integration of a whole package of interconnected technical and personal images. From such a perspective the stereotype can be viewed as being premised upon an interdependency of the technical and the personal, and upon various

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patterns of mutually supporting and reinforcing representations of the accountant--bookkeeper and accounting-bookkeeping relationships.

THE STEREOTYPE AND HUMOUR The complexity of this representation is underscored w h e n one examines the humorous purposes relating to the stereotype. Although h u m o u r might seem an unlikely topic for serious academic c o n c e r n it has emerged as a field of study attracting the attention of anthropologists (Dundes, 1987), philosophers (Morreal, 1987), psychologists (Goldstein & McGhee, 1972), clinical psychologists (Haig, 1988; Machovek, 1988) and sociologists (Wilson, 1979). Joking is serious (Dundes, 1987). Jokes are told about the most critical aspects of social interaction. Death, sex, politics, race, religion, disease and so on are all major targets for humour. As a social p h e n o m e n o n (Morreal, 1987, p. 7), h u m o u r has been described as a " . . . m e d i u m of communication by which acting units in the social system convey information during the ongoing process of interaction" (Martineau, 1972, p. 114). From such a perspective, joking and h u m o u r can be viewed as channels for the exploration and articulation of assorted values, philosophies,-beliefs and fears (Haig, 1988), albeit at times coded and associative rather than direct. Such a communicative process is of immense significance and raises the issue of the social purposes of this ridiculing of accountants and accounting. It has been suggested (Haig, 1988; Martineau, 1972; Wilson, 1979) that one role for h u m o u r and joking lies in the lubricative and facilitative qualities that this form of transmission can have upon social interaction. By tentatively exploring shared ideologies within the joking situation, pathways and parameters can be established for the binding together of participants, and for the converging of perceptions. By defining the victim of the joke, whether a stereotypical individual, group or institution along socially recognizable criteria, one is instrumental in reproducing and

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perpetuating these criteria. As Wilson (1979, p. 231) succinctly notes, "through its pleasures and personal utility, h u m o u r recruits and bribes us to b e c o m e laughing conservatives". Humour, therefore, can serve to recreate traditional imagery, relationships and perceived associations. However, if h u m o u r does recruit us into b e c o m i n g "laughing conservatives", it is pertinent to consider what associations are being r e p r o d u c e d w h e n joking about the accountant stereotype. In other words, what relationships are being taken at face value within the discourse of humour. As argued above, the associations e m b r a c e d within the stereotype are c o m p l e x and not automatic. The continued legacy of the bookkeeper--bookkeeping image for the accountant stereotype warrants attention. As regards the b o o k k e e p e r representation, accountants are indeed involved in the keeping of books, but they also do m a n y other things. They measure and report organizational performance, both of which activities require professional judgement. In addition, they also undertake other tasks, for example, tax planning, management advisory services and the design of information systems. The association of such tasks with the b o o k k e e p e r (and as will be argued later in the study even with the accountant) is far from obvious. In addition, the association of bookkeeping with accounting is similarly problematic. At one level, the technical bases of accounting do converge in their claim to measure performance defined in terms of objectivity and accuracy, providing a level of assumed congruency with the bookkeeping task, However, the core technology of accounting is itself based u p o n questionable assumptions of external realities (Christensen, 1983; Chua, 1986; Hines, 1988, 1989) and of comprehensive and accurate m e a s u r e m e n t tools (Lavoie, 1987; Thomas, 1969, 1974). Why a calculus consisting of partial descriptions and premised u p o n arbitrary allocations should b e c o m e interlocked and sustained by bookkeeping images within the discourse of humour, is not obvious. This reinforces the significance of joking about the stereotype as a means of reproducing

c o m p l e x clusters of associations, and assumed congruencies b e t w e e n the b o o k k e e p e r and the accountant, and b e t w e e n bookkeeping and accounting. Since these relationships are clearly not unambiguous s o m e explanation of their durability is required.

THE DURABILITY OF THE STEREOTYPE It is interesting to note that the stereotype hardly represents the accountant, at a personal level, in a c o m p l e m e n t a r y fashion. Being described as dull, boring and so on would by m a n y b e considered offensive. Yet there has b e e n no c o n c e r t e d public denial b y the profession of its inappropriateness. One explanation might b e that to do so would subject that accountant to further ridicule by appearing "humourless" (Wilson, 1979, p. 204), a characteristic that would serve to reinforce the representation. This argument, however, reduces the profession to passive bystanders, content merely to observe the formation of public perceptions. This perspective is clearly at odds with past interventions by the profession (Armstrong, 1985, 1987) to p r o t e c t the interest of their m e m b e r s by promoting the attributes of accountants. A second explanation for the durability of the relationships expressed within the stereotype might be based u p o n the observation that the h u m o r o u s representation is non-hostile in nature. It is designed to "debunk and dismiss its victim" and not to "evoke hatred or serious criticism" (Wilson, 1979, p. 198). Therefore, unlike other targeted stereotypes w h e r e explicit or subtle connotations of hostility (Boskin, 1987; Martineau, 1972) are reproduced, joking about the accountant stereotype might be considered insignificant. In other words, that it continues to exist because of its triviality. However, such a line of argument allows the "playful" aspects o f h u m o u r to distract attention away from its m o r e serious social role. Joking about the stereotype does serve as a means of socially reconfirming a series of c o m p l e x associations.

JOKING APART An alternative explanation for the durability of the accountant stereotype is possible. Although the h u m o u r might be considered to b e personally disparaging for accountants, this does not render the representation necessarily destructive. For example, the argument has b e e n made (Warner, 1979, p. 16) that: Accountants often say that John Cleese and company have done the profession a serious disservice by portraying the average accountant as a boring stuffed shirt whose only excitement lies in the next column of figures. However, a different view would stem from the pertinent observation that for accountants, given the subjective yet delicate nature of m a n y of the tasks they perform, being perceived and satirized for allegedly exhibiting such characteristics as impartiality, c o n c e r n for detail and even dullness, might enhance their effectiveness and credibility in a wide range of situations. Accountants have access to the most intimate details of an individual's or company's financial affairs. They are involved in the highly sensitive tasks of cost accumulation and allocation, and they often measure individual performance and salary entitlement_ Accountants also deal with the evaluation of projects for their financial feasibility. They are custodians of the c o m p a n y ' s pursestrings and finances, and their official role as auditor casts the accountant as the independent inspector and evaluator. As one c o m m e n t a t o r remarked " . . . w o u l d you trust y o u r m o n e y to s o m e guy in a three-cornered hat?" From such a perspective, that accountant might prefer to be seen as dull, rather than creative and imaginative. Recognition of the potentially functional aspects of the b o o k k e e p e r - b o o k k e e p i n g characteristics for the accountant stereotype raises a n u m b e r of important issues. Rather than m e r e l y accepting that various associations are being r e p r o d u c e d w h e n joking about the accountant stereotype, h o w and w h y the associations b e c a m e intertwined in the first instance b e c o m e relevant considerations. From such a perspective, the lack of any serious response b y accountants to the derogatory

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elements of the stereotyped representation might no longer remain a case of "oversight" but one of professional self-interest. The durability of the associations encompassed within the stereotype and jokes about it might well have b e e n reinforced b y professional complicity. This line of argument also leads to the recognition that if the conventional stereotype does indeed tap into s o m e desirable qualities associated with the b o o k k e e p e r bookkeeping legacy, then other stereotyped representations must also b e possible, with m o r e destructive connotations for those involved in the practice of accounting. In other words, the tackings b e t w e e n representations of the b o o k k e e p e r and the accountant and b e t w e e n bookkeeping and accounting can shift depending u p o n specific cultural-historical contexts. Since the stereotype is premised upon delicately balanced associations b e t w e e n various images and representations, transformations in the tackings would imply that changes can take place in the nature of the stereotype and jokes about it. The element of historical contingency that this line of analysis introduces makes all the m o r e significant jokes about the stereotype and the continued reproduction of its associations. Three different periods in accounting history will be examined in order to develop these arguments. The next section will explore s o m e of the issues relating to the origins of h o w and w h y the accountant stereotype and its relationship with the b o o k k e e p e r and bookkeeping representation came to be put together. The two subsequent sections will then consider two other historical periods. The nineteenth century quest for professionalization in the United Kingdom will be studied to examine the proposition that different cultural-historical contexts can cause shifts in the tackings b e t w e e n the c o m p l e x associations e m b r a c e d within the stereotype. This process of professionalization could have generated a very different accountant stereotype, with m o r e destructive implications for practitioners. That this subsequently did not materialize offers the opportunity to consider w h y the b o o k k e e p e r -

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bookkeeping representatton possessed many qualifies which made it an attractive, functional and influential legacy for those involved in shaping the development of the profession. Finally, some current humorous material and joking about the accountant will be analysed, in order to argue that assorted contemporary imperatives are once again placing strains on the delicately balanced associations embraced within the stereotyped representation. Some consideration will be given to the radical severity of the changes in the current cultural and occupational context of accounting work. The implications of this for the assumed dominance of the bookkeeper-bookkeeping legacy for the conventional stereotype and for future representations will then be discussed.

SOME ANTECEDENTS OF THE BOOKKEEPER-BOOKKEEPING LEGACY In exploring the legacy of the b o o k k e e p e r bookkeeping image for the accountant stereotype, it will be argued that no clear single point of origin nor clear route of progression shaped the interweaving of the relationship. Instead, several seeds of influence will be identified which will suggest h o w some of the complex associations encompassed within the stereotype emerged. Evidence implies that various forms of bookkeeping have existed throughout history (de Ste. Croix, 1956; Boyd, 1905). As Chatfield (1977, p. 4) argues: The accumulation of private wealth led to some kind of stewardship accounting, both to ensure the physical protection of assets and to prove that those who administered them had done their job properly.., there was always some kind of audit procedure to expose losses due to dishonesty or negligence. The keeping of records and the examination of their accuracy has permeated economic history. However, very little is known of the bookkeepers involved. Yamey ( 1981, p. 131 ) captures the point well:

... a history of accounting in the period (or in any period) without some knowledge of the actors - - those for whom as well as those by whom the records were kept - - must be rather anaemic and thin. I would certainly like to learn more about the (at present) somewhat shadowy figureswho, in the words of one of them, "justly made up" or settled all kinds of intricate and confus'd accounts Primarily, it is important to note that to a large extent much of the work they undertook would be considered bookkeeping rather than accounting. Until the advent of the corporate form and the first joint stock companies, the calculation of profit was incidental to much accounting work (Yamey, 1962). Instead, the work essentially involved the keeping of various types of accounts in order to record sundry economic transactions; to prove the discharge of responsibilities; and to provide an arithmetic check on payments and receipts. It is tempting to anticipate that early forms of bookkeeping would exhibit widely differing and, at times, haphazard properties. This was not necessarily the case. A class of bookkeeping clerks existed (Jones, 1981, p. 22) w h o "...were either resident on large estates or itinerant, travelling from manor to manor assisting the local reeve". Moreover, bookkeepers and auditors were provided with manuals, rules of procedure and standardized methods of presentation. Chatfield (1977, p. 28) indicates that the thirteenth-century farming b o o m created a shortage of manorial clerks and auditors so that "...manorial accounting began to be taught as part of the curriculum at Oxford. This formal training, like the written instructions for auditors, tended to standardize accounting practices". Similarly, Yamey ( 1982, p. 85) refers to the availability of sixteenth-century treatises on accounting, presenting "stated rules for particular transactions", w h e r e the bookkeeper often had " . . . t o memorize the rules parrotwise". This type of rote learning was apparently common. Jackson ( 1956, p. 289), for example, reports on the attitude of a trainee w h o commented: "I am already able to answer the same by rote, but the reason thereof I understand not". Jackson's (1956, p. 291)

JOKING APART subsequent point is well taken, "and well might this candour b e justified for the examples, each followed by its debit and credit entry, are expanded to n u m b e r 187. It is not surprising, therefore, that rules w e r e often put into verse to aid the memory". The use of rote learning appears to have continued at least until the seventeenth century (Chatfield, 1977, p. 57). Moreover, the existence of n u m e r o u s manuals " . . . w r i t t e n b y merchants, bookkeepers and teachers described essentially the same system, usually covered the same topics, and used similar examples" (Chatfield, 1977, p. 52). It has b e e n p r o p o s e d that a core technology of bookkeeping has b e e n available for 475 years (Chatfield, 1977, p. 4 9 ) and that b o t h b o o k k e e p e r s and auditors had s o m e familiarity with c o m m o n l y e n c o u n t e r e d problems and practices. In addition to the contribution made by various training and educational means towards the keeping of systematic records was the role of the auditor. During medieval times, the examination of records was as the w o r d indicates oral, "...this was so partly because accountants or auditors might be illiterate" (Yamey, 1982, p. 2) and because "reading was still primarily oral rather than visual" (Clanchy, 1979), p. 215, quoted in Yamey, 1982, p. 2). Furthermore, Chatfield (1977, p. 27) also suggests that a public hearing of the accounts, "...also offered special p r o t e c t i o n against fraud, since the facts w e r e being laid simultaneously before all those qualified to recognize omissions and mistakes". There was certainly a p r e m i u m both on the mental p o w e r s of concentrations of the auditor and on his honesty, since a statute of 1285 stipulated that a servant found "in arrearages u p o n the account could be sent to prison b y the testimony of the auditor" ( q u o t e d in Littleton, 1933, p. 262). Medieval audits often resembled (Chatfield, 1977, p. 27) " . . . a subtle contest b e t w e e n auditor and steward . . . the auditor's charge was that the l o r d must suffer no loss from fraud, negligence or bad judgement". The investigative p o w e r s of the auditor and the incentive to b e perceived as independent and trustworthy is a recurring

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t h e m e in m u c h of the early descriptions of auditing (Boyd, 1905). Watts & Z i m m e r m a n (1983), in a review of the history of the auditing of m e r c h a n t guilds and adventurers, note that various forms of penalties, fines, and loss of reputation accompanied inefficient or collusive behaviour by auditors. The careful and impartial scrutinization of records probably o c c u r r e d frequently (Littleton, 1933). Bringing together the strands of this material w o u l d suggest that the following general observation can be made. Whilst insufficient evidence exists to support some unambiguous notion of a stable set of representation at that time, it does seem reasonable to p r o p o s e that specific elements of the tasks, the general type of training available, and certain required personal attributes, constituted the basis for the existence of some overall impression of early bookkeepers, auditors and the nature of their work. Early bookkeeping and auditing work, involving the keeping of records and the seeking out of fraud and negligence, w o u l d have placed some p r e m i u m on m a n y of the personal characteristics w h i c h one would currently associate with the accountant stereotype. An eye for detail, a s o m e w h a t suspicious predisposition and an emphasis on numerical accuracy immediately c o m e to mind. Similarly, b y often dealing with the personal finances of often powerful individuals or groups, personal honesty, integrity and a c o m m i t m e n t to secrecy would presumably have b e e n desirable. In addition, training often consisted of the dull and unimaginative process of committing to m e m o r y and the rote learning of particular methods of bookkeeping and auditing. Overall, one can make a reasonable case that b y the start of the nineteenth century and prior to the quest for professionalization, a stereotype existed exhibiting many of the characteristics readily recognizable in popular representations. This view is supported b y t w o stereotypical descriptions of accountants at that time. In 1820, Sir Waiter Scott, w h o had numerous acquaintances amongst the early pioneers of Scottish accounting (Brown, 1905, p. 197) set out in a letter to his brother some of the

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n e c e s s a r y qualities his n e p h e w s h o u l d possess b e f o r e e m b a r k i n g u p o n a n a c c o u n t i n g career: If my nephew is steady, cautions, fond of sedentary life and quiet pursuits, and at the same time a proficient in arithmetic, and with a disposition towards the prosecution of its highest branches, he cannot follow a better line than that of an accountant.., but if... the lad has a decided turn for active life and adventure, is high spirited and impatient of long and dry labour ... do not deceive yourself, my dear brother ... you will never make him an accountant." I n the same year, Charles Lamb i n an essay ( q u o t e d i n the Arthur Young Journal, 1969, p. 6 0 ) d e s c r i b e d the c h a r a c t e r of J o h n Tipp, a n a c c o u n t a n t , as follows: With Tipp form was everything. His life was formal. His actions seemed ruled with a ruler. His pen was no less erring than his heart ... with all this there was about him a sort of timidity.., a something which in reverence to the dead, we will place, if you please, a little on this side of the heroic ... Tipp never mounted the box of a stagecoach in his life; or leaned against the rails of a balcony; or walked upon the ridge of a parapet; or looked down a precipice; or let off a gun; or went upon a waterparty.... It w o u l d seem, therefore, that characteristics of the a c c o u n t a n t s t e r e o t y p e w e r e already c o n s i d e r e d to b e h u m o r o u s . However, whilst Lamb m i g h t have l o c a t e d Tipp " . . . i n r e v e r e n c e to the d e a d . . , a little o n this side of t h e heroic", e v e n at this p o i n t the a c c o u n t a n t image c o u l d w e l l have possessed positive characteristics for those i n v o l v e d i n a c c o u n t i n g activities. For example, s o m e of the less o b v i o u s tasks a c c o u n t a n t s w e r e t h e n b e i n g called u p o n to fulfil w e r e b a s e d u p o n s o m e of these p e r c e i v e d p e r s o n a l characteristics. By the late e i g h t e e n t h c e n t u r y , a c c o u n t a n t s acted as i n d e p e n d e n t arbiters i n various forms of b a n k r u p t c y w o r k (Murray, 1930, p. 72). However, b y the midn i n e t e e n t h c e n t u r y a n u m b e r of t h e m o r e r e p u t a b l e firms, s u c h as Deloitte & G r e e n w o o d (Kettle, 1982, p. 3 1 ) a n d Price W a t e r h o u s e (Jones, 1981, pp. 5 7 - 5 8 ) had e x t e n d e d this i n v o l v e m e n t in a r b i t r a t i o n into a variety of industrial a n d c o m m e r c i a l settings ( B o u g e n et aL, 1990, pp. 1 5 5 - 1 5 8 ) . Clearly u n d e r p i n n i n g

this w o r k was a c l i e n t b e l i e f i n the p e r s o n a l integrity of t h e a c c o u n t a n t a n d i n t h e m o r e g e n e r a l values associated w i t h t h e a c c o u n t a n t stereotype.

PROFESSIONALIZATION IN A VOLATILE ENVIRONMENT It was a r g u e d that the a c c o u n t a n t s t e r e o t y p e integrates a w h o l e package of i n t e r c o n n e c t e d t e c h n i c a l a n d p e r s o n a l images, b e i n g p r e m i s e d u p o n mutually supporting and interdependent associations of the a c c o u n t a n t - b o o k k e e p e r a n d a c c o u n t i n g - b o o k k e e p i n g relationships. T h e last s e c t i o n e x a m i n e d s o m e o f the a n t e c e d e n t s o f these relationships, suggesting that traits a n d characteristics associated w i t h the b o o k k e e p e r - b o o k k e e p i n g f u n c t i o n s c o n s t i t u t e d the historical legacy for the a c c o u n t a n t . It was also suggested that s o m e of the desirable and attractive features of this legacy h a d already assisted in the e x p a n s i o n a n d diversification of activities. However, t h e fragility o f these associations will n o w b e d e m o n s t r a t e d in o r d e r to emphasize the significance of the c o n t i n u e d d u r a b i l i t y of these influences for the a c c o u n t a n t stereotype. A t t e n t i o n will again b e d r a w n towards t h e positive aspects of the residues from the b o o k k e e p e r - b o o k k e e p i n g past for practitioners. T h e s e c o n d half of the n i n e t e e n t h c e n t u r y w i t n e s s e d a critical e x p a n s i o n of a c c o u n t i n g a n d a u d i t i n g work. Legislation of 1 8 4 4 - 4 5 r e q u i r e d p u b l i c c o m p a n i e s to k e e p a c c o u n t s a n d to p r e s e n t a u d i t e d b a l a n c e sheets to s h a r e h o l d e r s ( B r o w n , 1905, p. 318). A l t h o u g h the auditors w e r e to b e s h a r e h o l d e r s t h e y c o u l d e m p l o y a c c o u n t a n t s to assist t h e m ( A r m s t r o n g , 1 9 8 7 , p. 421). Whilst legislation o f 1856 a b a n d o n e d " c o m p u l s o r y a c c o u n t i n g a n d audit requirem e n t s " ( N o b e s & Parker, 1979, p. 1 9 7 ) it did p r e s e n t m o d e l sets o f s t a n d a r d i z e d forms of financial s t a t e m e n t s w h i c h w h e n c o n s o l i d a t e d i n the C o m p a n i e s Act of 1862, p r o v i d e d the a c c o u n t a n t "with o c c u p a t i o n ( a n d i n c i d e n t a l l y w i t h r e m u n e r a t i o n ) at the i n c e p t i o n , d u r i n g the progress, a n d in the l i q u i d a t i o n o f p u b l i c

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of uncertain character, a public showing of regulation companies" (Brown, 1905, p. 318). Similarly, helped somewhatto overcomepopular prejudice against Acts of 1831 and 1849 stimulated by the high the profession. n u m b e r o f c o m p a n y failures during the midVictorian period " . . . c r e a t i n g m u c h accounting In addition to the rather questionable w o r k by making the final discharge conditional personal character of some "accountants" u p o n a favourable report on the accounts by an and the ancillary w o r k undertaken by them, official assignee" ( A r m s t r o n g 1987, p. 420). It bankruptcy work itself was widely perceived as was bankruptcy w o r k in particular which an unsavoury activity. Kettle ( 1982, p. 3) argued provided the stimulus for massive structural that "... the often sordid circumstances of changes in the practice of accounting. It has bankruptcy proceedings tended to lower his been argued (Robinson, 1964, p. 30) that (the accountant's) standing in the estimation of accounting "... was born through bankruptcies, the public". Cooper (1921, p. 43) described: fed on failures, grew on liquidations and graduated through audits". ... the then current gibes, that if an accountant were required he would be found at the nearest tavern to the The increased demand for accounting Bankruptcy Court in Basinghall Street, and that an services led to a corresponding increase in the accountant was a man who had failed in everythingelse supply o f p e o p l e willing to undertake such w o r k • .. and.., that to be seen talking to or havingyour office (Cooper, 1921, p. 51; Littleton, 1933, pp. entered by an accountant was to be avoided ... 282-283)• Indeed, "... as Frederick Whinney recalled, London in the 1870s contained a The problem caused by an influx of dubiously n u m b e r ofpeople w h o thought they had nothing qualified people was c o m p o u n d e d by the lack whatever to do to b e c o m e accountants but to of any rigourous technology associated with put up a plate and designate themselves as audit and liquidation w o r k (Edey & Panitpakdi, such in order to b e c o m e rich men" (Jones, 1956). Prior to 1850, such work constituted a 1981, p. 67). Often, these people undertook very smaU proportion of the "... average additional occupations completely divorced accountant's practice" (Chatfield, 1977, p. 113). from accounting, for example, "... hatters, In such a situation, it would seem that all tailors, publicans, keepers of refreshment rooms, accountants to varying extents were confronted wine merchants and so on" (Littleton, 1933, by unfamiliar tasks. A serious consideration was, p. 282). Others provided equally incongruous w h e t h e r conscientious and competent or not, services. For example, a c o m m o n occupation all accountants were in danger of being grouped was debt collection (Jones, 1981, p. 59) and in disparagingly together. The celebrated and often West Yorkshire, "... a very large proportion of quoted (Littleton, 1933, p. 283; Woolf, 1912, p. the accountants c o m m e n c e d as rent and 177; Worthington, 1895, p. 55) remark ofJustice debt collectors ..." ( T h e o A c c o u n t a n t , 1889, Quain that "the whole ~ in bankruptcy have reprinted in Chatfield, 1978, p. 55)• been handed over to an ignorant set of men The Charter granted to the Institute of called accountants" was a c o m m o n attitude. Chartered Accountants in England and Wales in Although legislation had stimulated the 1880 was unusual in that it contained a set of demands for services "... mere acquaintance Fundamental Rules. As Jones ( 1981, pp. 7 0 - 7 1 ) with the methods of double-entry bookkeeping indicates: (did) not suffice to constitute expertness" (Littleton, 1933, p. 363). Even by 1886 and after Generally professional bodies did not promulgate codes the formation of the Institute of Chartered of conduct as these were felt to be antithetical to their Accountants in England and Wales, Cooper Victorian philosophy. Members, as gentlemen, it was ( 1921, p. 32) lamented the fact that "... auditing argued, ought instinctively to know how to play the game without having the rules laid down in a formal is still in great part and probably in a large fashion ... But in the case of accountancy where the majority of instances, in the hands of unskilled membership was potentially large and embraced some or at least unduly qualified persons".

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Piecing together these assorted public perceptions into s o m e general view of the accountant, leaves one with an impression very m u c h at odds with the stereotype described by both Lamb and Scott in 1820. At this point, one is confronted b y assorted publicans, wine merchants and debt collectors; w h o w e r e clearly not considered to be "gentlemen", w h o w e r e victims of "gibes" about their residence "at the nearest tavern"; and w h o s e knowledge of bankruptcy w o r k was such that they w e r e labelled in a court of law as "an ignorant set of men". It is hardly surprising, therefore, that these pergonal characteristics of accountants impinged u p o n perceptions of their accounting and auditing work. For example, the malleable nature of accounting numbers and the dubious practices of some accountants had resulted (Grifliths, 1885, p. 29) in a situation w h e r e the public believed that "... figures can be made to show anything, and that accountants are in the habit of manipulating and distorting t h e m so as to mystify and m i s l e a d . . . " Similarly, audits w e r e viewed (Griffiths, 1885, p. 29) as: . . . Useless, w a s t e f u l , a n d d a n g e r o u s ; as d e c e i t f u l a n d f r a u d u l e n t p r e t e n c e s , a n d as t_raps laid t o c a t c h fees a n d deceive confiding clients and the public ... and ... the ignorant p u b l i c f i n d s o m e a m u s e m e n t in c o n d e m n i n g u s a$ a b o d y . . . .

Laughing at accountants for being rogues engaged in assorted deceptive practices was, therefore, a source of "public amusement". However, such an image was far r e m o v e d from either the stereotype of the accountant prior to the ruptural market conditions of Victorian Britain, or the required image appropriate for the professionalization of accounting. The d e v e l o p m e n t of a profession necessitated an infrastructure laying claims to b o t h technical expertise (Millerson, 1964; Willmott, 1986) and the institutional arrangements for the admission and control of appropriate m e m b e r s (Jones, 1981; Stacey, 1954). Yet the absence of a rigourous technical core to deal with the n e w tasks which confronted them, and the existence of n u m e r o u s individuals of question-

able character and c o m p e t e n c e undertaking accounting and auditing duties w e r e the realities of the situation. For professionalization to advance with the required emphasis u p o n b o t h the technical and the personal attributes of the "ideal self-image" (Willmott, 1986, p. 563) clearly necessitated the erosion and ultimately the supplanting of the then dominant accountant representation. What the profession possessed at that time, and what in m a n y ways constituted a very positive element, w e r e the residues of its b o o k k e e p i n g - b o o k k e e p e r past. In a period of uncertainty and volatility, the traditional stereotype with its associations of stability must have appeared relatively safe and attractive. In terms of b o t h t h e technical and personal image requirements, the b o o k k e e p i n g b o o k k e e p e r legacy at least partly addressed some of the most pressing concerns. From a technical perspective, the last quarter of the nineteenth century witnessed the profession grappling with m a n y of the p r o b l e m s still topical today (Brief, 1975). Depreciation, asset valuation, the m e a s u r e m e n t of profit, the scope of the audit certificate and so on w e r e all discussed (Brief, 1975, p. 286) as: accountants attempted for the first time to formulate theory, to codify methodology, and to clarify their responsibility. The development of accounting was marked by angry argument, caustic rhetoric, and more important, a very sophisticated and penetrating dialogue on a wide range of subjects. • . .

These issues p r o v e d as impossible to resolve then as they do now. Accountants have b e e n continually confronted by a situation w h e r e their core technology was vulnerable to a public exposure of its fragile calculative assumptions. A fragile technology coupled with an e c o n o m y w h e r e "fraud was an endemic disease" (Jones, 1981, p. 56) and with the sordid and often traumatic circumstances of bankruptcy, filled accountants with a "vivid sense of disaster" (Sampson, 1965, quoted in Parker, 1965, p. 160). Bookkeeping advocated as " . . . one of two perfect sciences" (Hatfield, 1924, p. 72) with its connotations of calculative accuracy and detailed and methodical analysis, would

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have b e e n perceived as possessing desirable counterveiling characteristics. In addition, such characteristics could then act as a bridging mechanism to the more personal qualities of objectivity, accuracy and conservatism, traits which would have been at a particular premium during a period w h e n inflated asset values and dubious profit measures w e r e being p r o d u c e d by various fraudsters. The market for accountants exhibiting such qualities was substantial (Littleton, 1933, p. 27), and "... persons w h o w e r e found to be particularly capable of meeting the requirements of the law and circumstances with honesty and good judgement w e r e in repeated demand". It was clearly envisaged (Mather, 1888, p. 49): •.. that whereas at one time Accountancy was a sort of o m n i u m g a t h e r u m , o r r e f u g e f o r a n y b o d y w h o h a d Failed in o t h e r a v o c a t i o n s , it n o w o f f e r s b u t little r o o m o r p r o s p e c t f o r m e n o f i n f e r i o r ability, still less o f inferior character.

This emphasis upon the appropriate "character" o f the accountant was also consistent with some o f the more personal predisposition of a n u m b e r of the more reputable accountants at the time. The period saw the development of a number of firms w h o w e r e not only to prosper during the remainder of the century, but were to expand to b e c o m e the giant accounting firms of the present day. There was the establishment, for example, of Deloittes, Price Waterhonse, Harding and Pullein (the firm Frederick Whinney joined), Youngs and Company, and Cooper Brothers (Jones, 1981). Moreover, the evidence available suggests that these firms actively sought to differentiate themselves on a moral and personal basis from their more suspect competitors. An office culture was established w h e r e "... discipline was strict and any departure from the rules was visited with grave displeasure" (Kettle, 1982, p. 66). In addition, an emphasis was placed on the development o f client "trust and confidence" (Murray, 1881, p. 66). Given the background of these founding members of the profession such an approach would seem understandable.

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Victorian England perpetuated the attitude of the m o r e ~lite strata of society to treat business and c o m m e r c e as beneath their standing (Stacey, 1954, p. 12). Consequently, the progression of the accounting profession was guided by various categories of religious dissenters and Nonconformists, w h o being debarred from appointments in the church, military and the civil service w e r e compelled to find alternative avenues for professional advancement. For example, by 1921 Quakers had provided five Presidents of the Institute of Chartered Accountants in England and Wales (Cooper, 1921, p. 61). Nonconformists connections can be discerned with such firms as Cooper Brothers, Price Waterhouse, and Deloittes (Jones, 1981, p. 35). A number of other leading accountants o f the time also had strong local ties with various churches and chapels (Kettle, i982). As Jones (1981, p. 36) argues such a background " . . . instilled the virtues of hard work, prudence, honesty and advancement". One can again make the case that the stereotype image of the bookkeeper would have constituted a positive and reinforcing legacy congruent with these aspirations. Although not automatically convergent, the predispositions and values of these early leaders of the profession could well have viewed many of the bookkeeper attributes with some sympathy. In reviewing the volatile market conditions for accounting services during the quest for professionalization, one is left very m u c h with the impression that the process could have generated very different accountant stereotype representations. In other words, the tackings between the accountant and the bookkeeper and between accounting and bookkeeping w e r e susceptible to different transformations. That the widely recognized and conventional stereotype ultimately emerged, raises the question as to the extent to which the emerging profession was actively involved in reinforcing the salience of its bookkeeper-bookkeeping past in order to address some of the problems it faced. Certainly, connotations of personal integrity, w h e n individuals of questionable backgrounds presented themselves as

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accountants; and of calculative accuracy, w h e n the technology was underdeveloped; would have appeared as positive associations. An extreme view (Brief, 1975, p. 293) has been proposed that the public was the target of a widespread professional deception, whereby: ... a conscious attempt was made by the profession to convince the public that the accountant is responsible only for the "facts", and it also helps to explain why so many generations have come to regard accountingas an essentially historical discipline. From such a perspective, the legacy of bookkeeping was cynically employed by the profession to buttress the fragility of accounting's technical core. Although this line of argument attributes unlimited capacity to the profession to self-determine and manage the associations within the stereotype, it does introduce as a relevant consideration the roles of accounting practitioners as participants in an on-going dialogue with clients, as regards the credibility of accounting calculations and the personal attributes of accountants. A less extreme argument is to suggest that the profession has been neither sufficiently powerful nor homogeneous an entity to have controlled completely the construction of the stereotype. However, the next section will argue that the significance of the tackings between the accountant, bookkeeper, accounting and bookkeeping, and in particular their impact upon the perceived integrity of accountants and upon the "factual" core of accounting, has involved the profession in a continual process of monitoring and influencing these relative associations. Again, h u m o u r relating to the accountant stereotype will be used as a means of analysis.

AN EMERGING STEREOTYPE It was argued that one function of h u m o u r was its role in the perpetuation of images. However, in addition to the social cementing of established views, h u m o u r can also serve as medium for the exploration of new values (Dundes, 1987; Haig, 1988; Martineau, 1972).

From such a perspective, h u m o u r and joking act as a convenient and acceptable medium for the social discussion and negotiation of changing beliefs and concerns. The contexts which can give rise to such circumstances are clearly complex. However, one can make the case that such conditions currently exist within the accounting profession. Within the professional accounting literature, humorous material has emerged examining the often subjective qualities of accounting calculations and the scope this gives accountants to engage in a process of numerical manipulation. One can find, for example, "Alice in Counting Land" (Gunning, 1980, p. 36) where, "...lots of entries don't look as if they're going to fit, but if you push them a bit they seem to slide in anyway". There is also, "A True and Fairy Tale" (Grifliths, 1986, p. 9 0 ) where, "... Two companies. Identical performance, identical results. Until Rodney Ledger comes on the scene". In addition, there has been a whole series of cartoons compiled (Coffman & Jensen, 1982--89) concerned with this type of humour. Intended as classroom material to illustrate the ambiguities of various accounting problems, many of these are premised upon the subjectivity of the discipline and the potentiality of its participations to be deceptive. Here, for example, accountants (dressed as chefs) literally cook the books; income is literally smoothed with an iron; and where the balance sheet is judged unsuitable because "even a child could understand it". The diversification of activities away from the more traditional accounting services has also attracted humorous comment. Accountants undertaking management consulting projects have been described (Austin, 1986, p. 35) as: Excess accountants thus become consultants to the nation. They tell you how to run your job and how to reduce taxation: They boast a wealth of knowledge rare, in every branch of finance. As well equipped to give advice as Dorothy Rix on Romance. Similarly, accountants no longer calculate corporate tax liabilities but, as "tax experts",

JOKING APART n o w plan appropriate (Tower, 1975, p. 38):

corporate behaviour

It seems that someAccountantshaveacquired great skills justifyingtax deductionswhere no logicalgrounds exist - - the so called rope trick. Their advice is often sought by members of Big business. Tax experts are thus comparable in status to the medicine men of the Babiras. The "in-house" nature of this material might suggest that it is private or exclusive in nature, with it representing little more than accountants joking amongst themselves. But joking is serious and this exploration of changing criteria is illnstrative of the use of humour as a vehicle for the communication of shared worries and concerns (Goldstein & McGhee, 1972; Haig, 1988). This private c o n c e r n with the technical fragilities of accounting and with personal integrity is not an independent phenomenon. There have been public instances of humorous material addressing more directly, changes in the nature of the accountant stereotype. So, for example, the Internal Revenue Service in its attempt to recruit people into accounting, announced that "Only an Accountant Could Catch A1 Capone" (Accounting Historians Notebook, 1989, p. 23), promoting a glamorous and exciting image of the accountant. In a similar vein, t h e N e w York Times (21 December 1989) published the headline "CPA Rallying Cry: Dull No More!" The article claimed that the conventional stereotype image of the accountant in entertainment ("Hollywood's favourite nerds") may well be coming to an end. As increasing numbers of heroes and heroines are depicted as accountants "... the stereotype of accountant as plodder and comic foil may be going the way of the green eyeshade". Pointing to the increasing diversity, visibility and financial rewards associated with such accounting services as tax planning, consulting, and "forensic" and investigative accounting, accountants are acquiring a "sexier" image. Moreover, the American Institute of Certified Public Accountants did not seem to have been reluctant to endorse this increased visibility of accountants in films, writing to 500 producers and directors commenting that "We w o u l d i i k e

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to w o r k with you". Indeed, the argument has n o w been made ( H u m p h r e y & Scapens, 1991, p. 3) that not only is accounting "portrayed in the media as an exciting career" but that "for those with a touch of flair, individuality and entrepreneuring spirit, a career in accountancy almost has a sense of inevitability about i t . . . " . This h u m o r o u s material exploring changing characteristics of the accountant stereotype has paralleled changing public perceptions of accounting and the accountant. These developments suggest that the appropriateness of the "conventional" accountant stereotype has been increasingly eroded in the eyes of the public by changes in the practice of accounting. For example, commentaries within the business press have highlighted public c o n c e r n about the same changes which accountants themselves are discussing within h u m o r o u s contexts, but with a far more destructive tone. Under such sensational headlines as "Blood on the Ledger" (Forbes, May 1987) and "Blowing the Whistle on Accountancy" (the Economist, December 1990) scathing criticisms have been aimed at accountants. Drawing attention to questionable and creative accounting practices leading to "humiliating lawsuits" in the American savings and loan industry; to Australia, w h e r e "accountants allowed media barons to revalue at will intangible assets"; and to Britain w h e r e the balance sheet "is a challenge to even the sharpest shareholder", the integrity of both the techniques of accounting and of accountants have been caUed into doubt. In addition, "... the accounting profession's steady move into consulting, designing computer systems, engaging in strategic planning and providing financial counselling", has led to a position w h e r e senior members of the profession have expressed c o n c e r n that "there may be a lessening of professionalism that comes through unrelenting commercialism" (Forbes, May 1987, p. 21). This c o n c e r n has been expressed in even more cynical terms (the Economist, December 1990, p. 15): All the accountant's problems have a common origin: They are no longer seen to be impartial. Too often it

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looks as if they are bending over backwards to help people who write their cheques, the managers, rather than the people who pay for them, the shareholders. These changing public perceptions are clearly connected to accountants themselves joking about and thereby exploring changing perceptions of their occupation and of the accountant. A crisis of identity "and credibility, as regards accounting and what accountants do, would appear to exist. The conclusion often reached in these public examinations of the current status of the profession, is that it would be appropriate for the profession to take steps to regain public confidence in its activities. Of p a(ticular interest for the nature and significance of the accountant stereotype has been the argument "that the further the industry strays from its roots, the bigger that chance of doing damage to its credibility with the public" ( Forbes, 1987, p. 23). More particularly, in order "to rescue their good name, it is the time to go back to bean-counting": to a position where, auditors "are best when boring" (the E c o n o m i s t , 1990, p. 15). A belief that serious flaws in the current state of the profession can in some way be remedied by a return to what may be considered as more traditional values and practices, has important implications for the profession. However, it might also be an over-simplistic representation of some of the problems facing the profession. The accountant stereotype consisted of a delicately balanced package of associations betw e e n accountant-bookkeeper and a c c o u n t i n g bookkeeping images. Their mutually reinforcing dependency created an accountant stereotype which whilst ridiculed, constituted nevertheless a positive element for the profession. But delicately balanced it always was. As suggested earlier, a whole spectrum of potential tackings can exist based upon different degrees of association between these images and representations, thereby creating different types of stereotypes. The significance of the bookkeeper-bookkeeping legacy as a counterbalance to the subjective task of accounting allocations has already been c o m m e n t e d upon.

A public concern that accountants are "best when boring" suggests at least that the balance has been disturbed and that the more traditional stereotype is being replaced by a new one, premised upon creativity and deception. The "in-house" joking about these aspects of accounting is an indication of accountants themselves exploring the relevant issues. Some parallels with the problem of public image faced by accountants during the movement towards professionalization can be drawn. A c o m m o n theme of a public suspicion of the motives and integrity of accountants is clearly present. However, even if the profession desired to do so, readily tapping into and exploiting past images of the bookkeeper and bookkeeping to reinforce their tarnished reputations may not be so easily achieved. The delicacy of the situation w h e r e b y the stereotype embraced and intertwined what on the face of it were incommensurable images was contingent upon inconsistencies not being made explicit. What should cause alarm to the profession, however, is the following type of commentary: Never has the reputation of accountants been so wretched. Bean counters have always been thought boring; now it seems, they are also bad - - incompetent and, in some cases, corrupt (the Economist, 1992,p. 14, emphasis added). This coupling of the traditional image of being boring with other more destructive characteristics is of considerable significance. The deregulation and expansion of the financial markets in the 1980s contributed to a situation w h e r e b y the accountant became a key player in the organization and reporting of many financial arrangements. New financial instruments, complex capital structures, off-balance sheet financing, leveraged buy-outs, along with the continual pressure for increased reported profits, all resulted in accounting excesses. The creativity of the accountant and the malleability of his craft were tested to the limit as the quest for the manufactured constant growth in earnings left corporate balance sheets badly in need of cosmetic surgery. Accountants offered appropriate treatment and services rendering

JOKING APART t h e financial r e p o r t s o f m a n y c o m p a n i e s little m o r e t h a n a n " a c c o u n t i n g j u n g l e " r e a d y to e n t a n g l e t h e u n s o p h i s t i c a t e d u s e r in a w e b o f " a c c o u n t i n g c a m o u f l a g e " (U.B.S. Phillips & D r e w , 1991). Such e x c e s s e s suggest that it w o u l d p r o v e v e r y difficult for t h e p r o f e s s i o n to satisfy e v e n o n a p r a c t i c a l l e v e l a r e t u r n to " b e a n - c o u n t i n g " . Less c o n s e r v a t i s m a n d m o r e c r e a t i v i t y a n d j u d g e m e n t a r e all a t t r i b u t e s v e r y m u c h in d e m a n d b y c o r p o r a t i o n s . M o r e i m p o r tantly, h o w e v e r , t h e e x p l i c i t a s s o c i a t i o n o f s u c h c h a r a c t e r i s t i c s as " b e a n - c o u n t i n g " a n d " b o r i n g " w i t h "bad", " i n c o m p e t e n t " a n d " c o r r u p t " w i t h i n an a c c o u n t a n t s t e r e o t y p e suggests t h a t t h e positive e l e m e n t s o f t h e b o o k k e e p e r - b o o k k e e p i n g l e g a c y m i g h t h a v e b e e n i r r e t r i e v a b l y lost. It also s u g g e s t s t h a t s o m e u n e a s y alliances o f i m a g e s w i l l n e e d t o b e m a n a g e d b y t h e p r o f e s s i o n in t h e future.

C O N C L U D I N G OBSERVATION This s t u d y has b e e n e s s e n t i a l l y e x p l o r a t o r y in nature. Its c e n t r a l r o l e has b e e n to p l a c e o n t h e accounting research agenda a concern about the accountant. The particular focus adopted was

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to c o n s i d e r t h e a c c o u n t a n t s t e r e o t y p e a n d h u m o u r r e l a t i n g t o it. Its u n d e r l y i n g t h e m e w a s that t h e a c c o u n t a n t s t e r e o t y p e , w h i c h m i g h t at face value s e e m to b e an u n a m b i g u o u s a n d stable r e p r e s e n t a t i o n , c o n s t i t u t e d in fact a c o m p l e x a n d fragile a s s e m b l a g e o f a s s o c i a t i o n s a n d images relating the technical to the personal. J o k e s a b u t t h e s t e r e o t y p e w e r e u s e d as a means of exploring how these relationships can b e c o n s t r u c t e d , sustained, a n d u l t i m a t e l y t r a n s f o r m e d a c r o s s different h i s t o r i c a l c o n t e x t s t h r o u g h t h e social d i s c o u r s e o f h u m o u r . T h e m e s s a g e o f t h e s t u d y is s t r a i g h t f o r w a r d . M u c h a c c o u n t i n g r e s e a r c h is c o n c e r n e d w i t h analysing a n d e x p o s i n g t h e t e c h n i c a l l i m i t a t i o n s of accounting's calculative core, and contrasting this w i t h t h e ease w i t h w h i c h t h e i m a g e o f factual a n d n u m e r i c a l r e a l i t y has b e e n assigned to a c c o u n t i n g calculations. H o w e v e r , w i t h o u t a consideration of the multiplicity, interdepend e n c y a n d fluidity o f t h e r e l a t i o n s h i p s b e t w e e n b o t h t e c h n i c a l a n d p e r s o n a l images, o u r u n d e r s t a n d i n g o f this i n t e r a c t i o n will, at best, b e partial. E x a m i n i n g h u m o r o u s r e p r e s e n t a t i o n s o f t h e a c c o u n t a n t s t e r e o t y p e offers s o m e insight i n t o w h a t is c l e a r l y a c o m p l e x a n d d y n a m i c process.

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