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Images of the accounting profession and its development: the depiction of females and males in contextual domains

Timurs Umans et al.

Accounting Forum2025https://doi.org/10.1080/01559982.2025.2510739article
AJG 3ABDC A
Weight
0.37

Abstract

This study evaluates the extent to which a professional accounting association's visual representations are constitutive or merely reflective of professional identity, with a specific focus on the depiction of male and female professionals. Drawing on strong structuration theory, it examines the visual communication practices of the Swedish Accounting Association through 391 covers of Balans, its official journal, spanning four decades (1975-2015). Combining content analysis, cluster analysis, and visual accounting methods, the study explores how male and female professionals are depicted in different contextual domains, and how these images shape or are shaped by professional norms, stakeholder perceptions, and societal expectations. The findings reveal how internal and external structures influenced the association's visual strategies, their role in navigating tensions between tradition, commercialism, inclusivity, and the evolving depiction of male and female professionals. Taking a longitudinal perspective, this research contributes to a deeper understanding of the role of accountancy associations in the structuration process, providing valuable insights into the evolving professional identity of accountants and the role of visual media in shaping norms related to sex and professional identity.

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https://doi.org/https://doi.org/10.1080/01559982.2025.2510739

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@article{timurs2025,
  title        = {{Images of the accounting profession and its development: the depiction of females and males in contextual domains}},
  author       = {Timurs Umans et al.},
  journal      = {Accounting Forum},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/01559982.2025.2510739},
}

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Images of the accounting profession and its development: the depiction of females and males in contextual domains

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.