The persistence of accountant beancounter images in popular culture
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 19 June 2020
Issue publication date: 8 October 2020
Abstract
Purpose
In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.
Design/methodology/approach
Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.
Findings
This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.
Research limitations/implications
Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.
Originality/value
Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.
Keywords
Acknowledgements
The authors acknowledge the kind support of the Late Kerry Jacobs for this project and Mr. Lewis Trondheim for his generous permission to include a copy of his work as Exhibit 1 herein. Mr. Trondheim's generosity demonstrates his support for the craft of comics artists that has not been matched by the for-profit companies who now hold copyright over the creative works of other cartoon artists and refused permission to include extracts herein. The paper has also benefited from comments and critiques offered through its presentation at the 2017 Critical Perspectives on Accounting Conference, Québec City, the 2018 Interdisciplinary Perspectives on Accounting Conference, Edinburgh, and the 2019 Asia–Pacific Interdisciplinary Research in Accounting Conference, Auckland, as well as from Professor Ingrid Jeacle. The insightful and encouraging advice from two anonymous reviewers are also gratefully acknowledged.
Citation
Christensen, M. and Rocher, S. (2020), "The persistence of accountant beancounter images in popular culture", Accounting, Auditing & Accountability Journal, Vol. 33 No. 6, pp. 1395-1422. https://doi.org/10.1108/AAAJ-09-2019-4163
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited