Publicação
The portrayal of early accountants in nineteenth century Portuguese literature
| 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. |
|---|---|
| Autores principais: | Leão, Fernanda |
| Outros Autores: | Gomes, Delfina; Carnegie, Garry D. |
| Assunto: | Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão |
| Ano: | 2019 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| _version_ | 1867438585876054016 |
|---|---|
| author | Leão, Fernanda |
| author2 | Gomes, Delfina Carnegie, Garry D. |
| author2_role | author author |
| author_facet | Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
| author_role | author |
| contributor_name_str_mv | RepositóriUM - Universidade do Minho |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Leão, Fernanda\"},{\"Person.name\":\"Gomes, Delfina\"},{\"Person.name\":\"Carnegie, Garry D.\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | RepositóriUM - Universidade do Minho |
| datacite.creators.creator.creatorName.fl_str_mv | Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
| datacite.date.Accepted.fl_str_mv | 2019-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2023-03-21T11:21:25Z |
| datacite.date.embargoed.fl_str_mv | 2023-03-21T11:21:25Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão |
| datacite.titles.title.fl_str_mv | The portrayal of early accountants in nineteenth century Portuguese literature |
| dc.contributor.none.fl_str_mv | RepositóriUM - Universidade do Minho |
| dc.creator.none.fl_str_mv | Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
| dc.date.Accepted.fl_str_mv | 2019-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2023-03-21T11:21:25Z |
| dc.date.embargoed.fl_str_mv | 2023-03-21T11:21:25Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://hdl.handle.net/1822/83383 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | Emerald Group Publishing Limited |
| dc.rights.cclincense.fl_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.rights.rights.copyright.fl_str_mv | openAccess |
| dc.subject.none.fl_str_mv | Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão |
| dc.title.fl_str_mv | The portrayal of early accountants in nineteenth century Portuguese literature |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_6501 |
| 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. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | article |
| fulltext.url.fl_str_mv | https://repositorium.uminho.pt/bitstreams/5d1ccf9b-2a48-41a4-b8a0-55c658280ae4/download |
| id | rum_f14f2dab262f71d8aa201a9d5ce5dafd |
| identifier.url.fl_str_mv | https://hdl.handle.net/1822/83383 |
| instacron_str | repositorium |
| institution | Universidade do Minho |
| instname_str | Universidade do Minho |
| language | eng |
| network_acronym_str | rum |
| network_name_str | RepositóriUM - Universidade do Minho |
| oai_identifier_str | oai:repositorium.uminho.pt:1822/83383 |
| organization_str_mv | urn:organizationAcronym:repositorium |
| person_str_mv | Leão, Fernanda Gomes, Delfina Carnegie, Garry D. |
| publishDate | 2019 |
| publisher.none.fl_str_mv | Emerald Group Publishing Limited |
| reponame_str | RepositóriUM - Universidade do Minho |
| repository_id_str | urn:repositoryAcronym:rum |
| service_str_mv | urn:repositoryAcronym:rum |
| spelling | engEmerald Group Publishing LimitedporPurpose 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.application/pdfporThe portrayal of early accountants in nineteenth century Portuguese literatureLeão, FernandaGomes, DelfinaCarnegie, Garry D.HostingInstitutionOrganizationalRepositóriUM - Universidade do Minhoe-mailmailto:repositorium@usdb.uminho.ptrepositorium@usdb.uminho.ptCITATIONLeão, 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-12-2014-1905ISSNIsPartOf0951-3574DOIIsPartOf10.1108/AAAJ-12-2014-19052023-03-21T11:21:25Z20192019-01-01T00:00:00ZHandlehttps://hdl.handle.net/1822/83383http://purl.org/coar/access_right/c_abf2open accessPortugalFictionAccountantsStereotypeLiterary realismhttp://www.oecd.org/science/inno/38235147.pdfFields of Science and Technology (FOS)Ciências Sociais::Economia e Gestão343761 bytesliteraturehttp://purl.org/coar/resource_type/c_6501journal article2019http://creativecommons.org/licenses/by/4.0/openAccesshttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://repositorium.uminho.pt/bitstreams/5d1ccf9b-2a48-41a4-b8a0-55c658280ae4/download |
| spellingShingle | The portrayal of early accountants in nineteenth century Portuguese literature Leão, Fernanda Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão |
| status | SINGLETON |
| subject.fl_str_mv | Portugal Fiction Accountants Stereotype Literary realism |
| subject.other.fl_str_mv | Ciências Sociais::Economia e Gestão |
| title | 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_short | The portrayal of early accountants in nineteenth century Portuguese literature |
| title_sort | The portrayal of early accountants in nineteenth century Portuguese literature |
| topic | Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão |
| topic_facet | Portugal Fiction Accountants Stereotype Literary realism Ciências Sociais::Economia e Gestão |
| url | https://hdl.handle.net/1822/83383 |
| visible | 1 |