Doctoral thesis of Philosophy: An investigation into accounting stereotypes

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The aims of this thesis are informed by the limitations of existing research identified above. The overall objective of the thesis is to develop and test a framework of accountant identities (accountant subtypes) inferred from stereotypical perceptions and to identify the attributes that underlie the subtypes. The initial construction of the framework is based on the accountant stereotypes identified in existing research. The framework is constructed from two dimensions based on role (tasks performed by accountants) and character (perceived personality traits). The framework is then tested for validity and refined after collecting data from accountants and students.

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