JOKING APART - THE SERIOUS SIDE TO THE ACCOUNTANT STEREOTYPE

This study examines the phenomenon of an accountant stereotype as a widely reproduced representation of the accounting persona. In particular, it is concerned with how the stereotype is constructed within the discourse of humour. The study argues that the accountant stereotype which on the face of it might appear as a relatively unambiguous characterization, constitutes in fact a complex configuration of incorporating representations of the accountant, the bookkeeper, accounting and bookkeeping. complexity is shown to underscore the significance of the stereotype and jokes about it, for those engaged in the practice of accounting. By examining different historical accounting contexts, 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.