{"id":{"repo_id":"minho-thes","oai_identifier":"oai:repositorium.uminho.pt:1822/43453"},"canonical_url":"https://search.dev.ndltd.org/etd/minho-thes/oai:repositorium.uminho.pt:1822/43453","repository":{"repo_id":"minho-thes","name":"Universidade do Minho","base_url":"http://repositorium.sdum.uminho.pt/oai/request"},"display":{"title":"The social perception of accountants: insights from Portuguese past and present","abstract":"This thesis examines the social perception of accountants by using the Portuguese case, before and after accounting being socially recognized as a profession. To identify the perceptual dimensions of the social image of accountants, the factors contributing to the construction of this image, and the implications for accountants and accounting that follow from the content and structure of such an image are the general goals of this investigation. Two different sources of data provide empirical support for this research: two literary works belonging to the stream of the Realism, set and first published in the second half of the 19th century; and a questionnaire administered to a community sample and designed essentially through the developments of psychology – the Big Five model of personality and the Stereotype Content Model. The perceptual dimensions of the social image of early accountants are analysed through a qualitative content analysis and those of modern accountants are examined through descriptive statistics of the latent variables of the Big Five model of personality and also of those of the Stereotype Content Model, both subject to confirmatory factor analysis. The factors contributing to the construction of the social image of accountants are investigated through a literature review and a causal model, which tests the influence of some factors identified in literature on the stereotype of accountants. The discussion and the interpretation of the results are supported by contextual aspects and literature from the field of accounting, psychology and sociology. The study identifies dimensions in the social image of early and modern accountants and highlights the closeness of their stereotypes. The overall characterization of this social image seems to match with the image of ‘a committed servant’. Its portrayal might be seen as highlighting an engagement in serving others, neglecting their own interests in favour of others’ objectives, but also without power to open the doors to high social positions. The findings emphasize a perceived subordinate role of modern accountants in society, which this study suggests to be a historical legacy of the accounting profession. Perceived warmth is revealed as the most influential variable on the stereotype of accountants, followed by competence, a fact that underlines the power of these variables on the impression formation about accountants, with the social activities being highlighted in this regard.","abstract_html":"This thesis examines the social perception of accountants by using the Portuguese case, before and after accounting being socially recognized as a profession. To identify the perceptual dimensions of the social image of accountants, the factors contributing to the construction of this image, and the implications for accountants and accounting that follow from the content and structure of such an image are the general goals of this investigation. Two different sources of data provide empirical support for this research: two literary works belonging to the stream of the Realism, set and first published in the second half of the 19th century; and a questionnaire administered to a community sample and designed essentially through the developments of psychology – the Big Five model of personality and the Stereotype Content Model. The perceptual dimensions of the social image of early accountants are analysed through a qualitative content analysis and those of modern accountants are examined through descriptive statistics of the latent variables of the Big Five model of personality and also of those of the Stereotype Content Model, both subject to confirmatory factor analysis. The factors contributing to the construction of the social image of accountants are investigated through a literature review and a causal model, which tests the influence of some factors identified in literature on the stereotype of accountants. The discussion and the interpretation of the results are supported by contextual aspects and literature from the field of accounting, psychology and sociology. The study identifies dimensions in the social image of early and modern accountants and highlights the closeness of their stereotypes. The overall characterization of this social image seems to match with the image of ‘a committed servant’. Its portrayal might be seen as highlighting an engagement in serving others, neglecting their own interests in favour of others’ objectives, but also without power to open the doors to high social positions. The findings emphasize a perceived subordinate role of modern accountants in society, which this study suggests to be a historical legacy of the accounting profession. Perceived warmth is revealed as the most influential variable on the stereotype of accountants, followed by competence, a fact that underlines the power of these variables on the impression formation about accountants, with the social activities being highlighted in this regard.","abstract_has_math":false,"creators":["Leão, Fernanda Maria Monteiro"],"institution":"Universidade do Minho","degree_name":"Tese de Doutoramento em Contabilidade","degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Gomes, Delfina"],"committee_chairs":[],"committee_members":[],"year":2016,"date_issued":"2016-09-02","date_published":"2016-09-02","updated_at":"2026-08-21T16:46:39Z","subjects":[],"languages":["por"],"rights":["openAccess"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/1822/43453","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"source_record":{"url":"http://repositorium.sdum.uminho.pt/oai/request?verb=GetRecord&metadataPrefix=dim&identifier=oai%3Arepositorium.uminho.pt%3A1822%2F43453","prefix":"dim"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Gomes, Delfina"]},{"key":"dc:creator","label":"Author","values":["Leão, Fernanda Maria Monteiro"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2016-12-14T17:37:41Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2019-09-02T06:00:09Z"]},{"key":"dc:date.issued","label":"Date","values":["2016-09-02"]},{"key":"dc:type","label":"Dc Type","values":["doctoralThesis"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Tese de Doutoramento em Contabilidade"]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["Universidade do Minho"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["por"]},{"key":"dc:rights","label":"Dc Rights","values":["openAccess"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://hdl.handle.net/1822/43453"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["This thesis examines the social perception of accountants by using the Portuguese case, before and after accounting being socially recognized as a profession. To identify the perceptual dimensions of the social image of accountants, the factors contributing to the construction of this image, and the implications for accountants and accounting that follow from the content and structure of such an image are the general goals of this investigation. Two different sources of data provide empirical support for this research: two literary works belonging to the stream of the Realism, set and first published in the second half of the 19th century; and a questionnaire administered to a community sample and designed essentially through the developments of psychology – the Big Five model of personality and the Stereotype Content Model. The perceptual dimensions of the social image of early accountants are analysed through a qualitative content analysis and those of modern accountants are examined through descriptive statistics of the latent variables of the Big Five model of personality and also of those of the Stereotype Content Model, both subject to confirmatory factor analysis. The factors contributing to the construction of the social image of accountants are investigated through a literature review and a causal model, which tests the influence of some factors identified in literature on the stereotype of accountants. The discussion and the interpretation of the results are supported by contextual aspects and literature from the field of accounting, psychology and sociology. The study identifies dimensions in the social image of early and modern accountants and highlights the closeness of their stereotypes. The overall characterization of this social image seems to match with the image of ‘a committed servant’. Its portrayal might be seen as highlighting an engagement in serving others, neglecting their own interests in favour of others’ objectives, but also without power to open the doors to high social positions. The findings emphasize a perceived subordinate role of modern accountants in society, which this study suggests to be a historical legacy of the accounting profession. Perceived warmth is revealed as the most influential variable on the stereotype of accountants, followed by competence, a fact that underlines the power of these variables on the impression formation about accountants, with the social activities being highlighted in this regard.","Esta tese estuda a perceção social dos contabilistas, utilizando a realidade portuguesa, anterior e posterior ao reconhecimento da profissão. Os objetivos desta investigação prendem-se com a identificação das dimensões percetuais da imagem social dos contabilistas, bem como dos fatores que contribuem para a construção desta imagem e, ainda, das implicações que decorrem do conteúdo e da estrutura da mesma para os contabilistas e para a contabilidade. Empiricamente são utilizados dados históricos e atuais. As fontes históricas são duas obras literárias que pertencem à corrente do Realismo e cuja primeira publicação ocorreu na segunda metade do século XIX. Os dados para a perspetiva atual, decorrem de um questionário administrado a uma amostra da população portuguesa, o qual se encontra sobretudo baseado no modelo dos cinco grandes fatores da personalidade e no modelo do conteúdo dos estereótipos. As dimensões percetuais da imagem social dos predecessores dos atuais contabilistas são analisadas através de uma análise de conteúdo qualitativa. As dos contabilistas modernos, profissionalmente qualificados, decorrem de estatística descritiva das variáveis latentes do modelo dos cinco grandes fatores da personalidade e do modelo do conteúdo dos estereótipos, para os quais foi realizada análise fatorial confirmatória. Os fatores que contribuem para a construção da imagem social dos contabilistas são investigados através duma revisão de literatura e de um modelo causal, o qual testa a influência sobre o estereótipo dos contabilistas de alguns dos fatores identificados na literatura. A discussão e interpretação dos resultados baseia-se em aspetos contextuais e em literatura das áreas da contabilidade, psicologia e sociologia. Neste estudo são identificadas dimensões associadas à imagem social dos contabilistas antigos e modernos, sendo realçada a proximidade dos dois estereótipos. A caracterização geral desta imagem social parece corresponder à de ‘um servo dedicado e leal’, em cujo retrato pode ser realçado o empenhamento em servir os outros, negligenciando o seu próprio interesse, caracterização que, todavia, não permite abrir as portas de posições sociais mais elevadas aos contabilistas. Os resultados enfatizam a perceção de um papel de subordinação na sociedade, associado aos contabilistas modernos, o qual este estudo sugere ser um legado histórico da profissão. A sociabilidade é revelada como sendo a variável com maior influência sobre o estereótipo dos contabilistas, à qual se segue a competência, um facto que realça o poder destas variáveis ao nível da formação de impressões sobre os contabilistas, destacando-se, neste âmbito, as atividades sociais."]},{"key":"dc:title","label":"Title","values":["The social perception of accountants: insights from Portuguese past and present"]}]}],"canonical_facts":{"dc:contributor.advisor":["Gomes, Delfina"],"dc:creator":["Leão, Fernanda Maria Monteiro"],"dc:date.accessioned":["2016-12-14T17:37:41Z"],"dc:date.available":["2019-09-02T06:00:09Z"],"dc:date.issued":["2016-09-02"],"dc:description.abstract":["This thesis examines the social perception of accountants by using the Portuguese case, before and after accounting being socially recognized as a profession. To identify the perceptual dimensions of the social image of accountants, the factors contributing to the construction of this image, and the implications for accountants and accounting that follow from the content and structure of such an image are the general goals of this investigation. Two different sources of data provide empirical support for this research: two literary works belonging to the stream of the Realism, set and first published in the second half of the 19th century; and a questionnaire administered to a community sample and designed essentially through the developments of psychology – the Big Five model of personality and the Stereotype Content Model. The perceptual dimensions of the social image of early accountants are analysed through a qualitative content analysis and those of modern accountants are examined through descriptive statistics of the latent variables of the Big Five model of personality and also of those of the Stereotype Content Model, both subject to confirmatory factor analysis. The factors contributing to the construction of the social image of accountants are investigated through a literature review and a causal model, which tests the influence of some factors identified in literature on the stereotype of accountants. The discussion and the interpretation of the results are supported by contextual aspects and literature from the field of accounting, psychology and sociology. The study identifies dimensions in the social image of early and modern accountants and highlights the closeness of their stereotypes. The overall characterization of this social image seems to match with the image of ‘a committed servant’. Its portrayal might be seen as highlighting an engagement in serving others, neglecting their own interests in favour of others’ objectives, but also without power to open the doors to high social positions. The findings emphasize a perceived subordinate role of modern accountants in society, which this study suggests to be a historical legacy of the accounting profession. Perceived warmth is revealed as the most influential variable on the stereotype of accountants, followed by competence, a fact that underlines the power of these variables on the impression formation about accountants, with the social activities being highlighted in this regard.","Esta tese estuda a perceção social dos contabilistas, utilizando a realidade portuguesa, anterior e posterior ao reconhecimento da profissão. Os objetivos desta investigação prendem-se com a identificação das dimensões percetuais da imagem social dos contabilistas, bem como dos fatores que contribuem para a construção desta imagem e, ainda, das implicações que decorrem do conteúdo e da estrutura da mesma para os contabilistas e para a contabilidade. Empiricamente são utilizados dados históricos e atuais. As fontes históricas são duas obras literárias que pertencem à corrente do Realismo e cuja primeira publicação ocorreu na segunda metade do século XIX. Os dados para a perspetiva atual, decorrem de um questionário administrado a uma amostra da população portuguesa, o qual se encontra sobretudo baseado no modelo dos cinco grandes fatores da personalidade e no modelo do conteúdo dos estereótipos. As dimensões percetuais da imagem social dos predecessores dos atuais contabilistas são analisadas através de uma análise de conteúdo qualitativa. As dos contabilistas modernos, profissionalmente qualificados, decorrem de estatística descritiva das variáveis latentes do modelo dos cinco grandes fatores da personalidade e do modelo do conteúdo dos estereótipos, para os quais foi realizada análise fatorial confirmatória. Os fatores que contribuem para a construção da imagem social dos contabilistas são investigados através duma revisão de literatura e de um modelo causal, o qual testa a influência sobre o estereótipo dos contabilistas de alguns dos fatores identificados na literatura. A discussão e interpretação dos resultados baseia-se em aspetos contextuais e em literatura das áreas da contabilidade, psicologia e sociologia. Neste estudo são identificadas dimensões associadas à imagem social dos contabilistas antigos e modernos, sendo realçada a proximidade dos dois estereótipos. A caracterização geral desta imagem social parece corresponder à de ‘um servo dedicado e leal’, em cujo retrato pode ser realçado o empenhamento em servir os outros, negligenciando o seu próprio interesse, caracterização que, todavia, não permite abrir as portas de posições sociais mais elevadas aos contabilistas. Os resultados enfatizam a perceção de um papel de subordinação na sociedade, associado aos contabilistas modernos, o qual este estudo sugere ser um legado histórico da profissão. A sociabilidade é revelada como sendo a variável com maior influência sobre o estereótipo dos contabilistas, à qual se segue a competência, um facto que realça o poder destas variáveis ao nível da formação de impressões sobre os contabilistas, destacando-se, neste âmbito, as atividades sociais."],"dc:identifier.uri":["https://hdl.handle.net/1822/43453"],"dc:language.iso":["por"],"dc:rights":["openAccess"],"dc:title":["The social perception of accountants: insights from Portuguese past and present"],"dc:type":["doctoralThesis"],"thesis:degree_name":["Tese de Doutoramento em Contabilidade"],"thesis:institution_name":["Universidade do Minho"]},"updated_at":"2026-08-21T16:46:39Z"}