The portrayal of early accountants in nineteenth century Portuguese literature
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 10 May 2019
Issue publication date: 28 May 2019
Abstract
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.
Keywords
Acknowledgements
The authors would like to thank two anonymous reviewers, as well as Lee Parker, Steven Dellaportas, Ingrid Jeacle and Lisa Evans for comments on earlier drafts. Earlier versions of this paper were presented at the Seventh Accounting History International Conference, Seville, September 2013, the RMIT University, Melbourne, March 2014, the 38th European Accounting Association Annual Congress, Glasgow, April 2015, and the Eighth Accounting History International Conference, Ballarat, August 2015. 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.
Citation
Leão, F., Gomes, D. and Carnegie, G.D. (2019), "The portrayal of early accountants in nineteenth century Portuguese literature", Accounting, Auditing & Accountability Journal, Vol. 32 No. 2, pp. 658-688. https://doi.org/10.1108/AAAJ-12-2014-1905
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited