Building Reputation in the Accounting Sector
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2017-09-18
Language
en
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Abstract
The accounting profession has endured some heavy critique. The diminished reputation of the accountant and of the Big Four accounting firms can be regarded as a signal for change. This study addresses that signal in an interdisciplinary and rather unexplored way. A case study at probably the most criticized Big Four firm, KPMG, highlights the leading role of the individual firm to change general perception. The study shows that accountants who only recently entered the accounting profession, and decided to join KPMG, are affected by the negative reputation. The complex nature of the profession might be the root of many reputational struggles. However, extensive media-coverage and elaborate AFM investigations impact the image of the profession and the firm. The case-study firm is perceived to be able to change perceptions and attribute to a more legitimate position of the accountant in society. Insights from impression management provide understanding to the way an individual Big Four accounting firm represents itself to its many stakeholders. More specifically, it shows how impression motivation is formed and clarifies the way in which impression construction practices are executed. The explorative and qualitative nature of the study attributes to existing literature on reputation, provides context to the most recent AFM publication, and sets direction for future research on impression management.
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Faculteit der Managementwetenschappen