STEREOTYPES REGARDING ACCOUNTING PROFESSION: AN EMPIRICAL STUDY

Abstract

The current article highlights the main stereotypes associated with the accounting profession, the traditional accountant stereotype and the business professional stereotype. Although the business professional stereotype is not that commonly used when reffering to the accounting profession, lately it started to have its own ‚voice’. To see what is the image that this profession has in Romania, we will investigate through this empirical study, which is based on a questionnaire, the accounting profession using two main directions so we can find out: if the professional accounting has the features of the traditional stereotype in the respondents conception or if the profession is seen through the features of the business professional stereotype