The social representation of the accountant from the point of view of account executives
DOI:
https://doi.org/10.11606/rco.v5i12.34799Keywords:
Theory of Social Representations, Social Representations, Account executive, group phenomenonAbstract
Since the Theory of Social Representations deals with the degree people shape society and are shaped by it and how it explains representations at the group level of social phenomena, the current text reveals what Account executives' profession socially represents for Accounting professionals. According to the Theory of Social Representations, individuals are members of social groups and their environment is socially built as from the groups' perspectives within the context of their stance and activities in the face of a specific social object. A descriptive, qualitative and interpretative research has been undertaken which data were collected by open interviews with account executives in Maringá state of Paraná - Brazil so that the aim of current research could be achieved. Results show that for the research's participants Accounting socially represents a comprehensive profession. In fact, they see themselves as a responsible and ethical friend who works in an area subjected to constant development, full of challenges and appreciated by all who practice it. Representations and the construction processes of the Account executives'identity are also shown to be interwoven.Downloads
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