Negative accounting stereotype: Enron cartoons

Title: Negative accounting stereotype: Enron cartoons
Creator: Jones, Michael; Stanton, Patricia
Relation: Accounting History Vol. 26, Issue 1, p. 35-60
Publisher Link: http://dx.doi.org/10.1177/1032373220981424
Publisher: Sage
Resource Type: journal article
Date: 2021
Description: A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.
Subject: accounting history; accounting stereotypes; cartoons; Enron; humour
Identifier: http://hdl.handle.net/1959.13/1433689
Identifier: uon:39328
Identifier: ISSN:1032-3732
Language: eng
Reviewed

		Thumbnail	File	Description	Size	Format