The portrayal of early accountants in nineteenth century Portuguese literature
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://hdl.handle.net/1822/83383 |
Resumo: | Purpose The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century. Design/methodology/approach Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis. Findings The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto. Originality/value The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers. |
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The portrayal of early accountants in nineteenth century Portuguese literaturePortugalFictionAccountantsStereotypeLiterary realismCiências Sociais::Economia e GestãoSocial SciencesPurpose The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century. Design/methodology/approach Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis. Findings The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto. Originality/value The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.Study conducted, by the second author, at Research Center in Political Science (UID/CPO/00758/2013), University of Minho and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.Emerald Group Publishing LimitedUniversidade do MinhoLeão, FernandaGomes, DelfinaCarnegie, Garry D.20192019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83383engLeão, F., Gomes, D., & Carnegie, G. D. (2019, February 18). The portrayal of early accountants in nineteenth century Portuguese literature. Accounting, Auditing & Accountability Journal. Emerald. http://doi.org/10.1108/aaaj-12-2014-19050951-357410.1108/AAAJ-12-2014-1905https://www.emerald.com/insight/content/doi/10.1108/AAAJ-12-2014-1905/full/htmlinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T12:17:10Zoai:repositorium.sdum.uminho.pt:1822/83383Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:09:43.788701Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The portrayal of early accountants in nineteenth century Portuguese literature |
title |
The portrayal of early accountants in nineteenth century Portuguese literature |
spellingShingle |
The portrayal of early accountants in nineteenth century Portuguese literature Leão, Fernanda Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão Social Sciences |
title_short |
The portrayal of early accountants in nineteenth century Portuguese literature |
title_full |
The portrayal of early accountants in nineteenth century Portuguese literature |
title_fullStr |
The portrayal of early accountants in nineteenth century Portuguese literature |
title_full_unstemmed |
The portrayal of early accountants in nineteenth century Portuguese literature |
title_sort |
The portrayal of early accountants in nineteenth century Portuguese literature |
author |
Leão, Fernanda |
author_facet |
Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
author_role |
author |
author2 |
Gomes, Delfina Carnegie, Garry D. |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
Universidade do Minho |
dc.contributor.author.fl_str_mv |
Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
dc.subject.por.fl_str_mv |
Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão Social Sciences |
topic |
Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão Social Sciences |
description |
Purpose The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century. Design/methodology/approach Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis. Findings The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto. Originality/value The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019 2019-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://hdl.handle.net/1822/83383 |
url |
https://hdl.handle.net/1822/83383 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Leão, F., Gomes, D., & Carnegie, G. D. (2019, February 18). The portrayal of early accountants in nineteenth century Portuguese literature. Accounting, Auditing & Accountability Journal. Emerald. http://doi.org/10.1108/aaaj-12-2014-1905 0951-3574 10.1108/AAAJ-12-2014-1905 https://www.emerald.com/insight/content/doi/10.1108/AAAJ-12-2014-1905/full/html |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Emerald Group Publishing Limited |
publisher.none.fl_str_mv |
Emerald Group Publishing Limited |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799132523604738048 |