Gathering the nature of these nuances – and when they occurred in time – over the years, the researchers explored the relationship between the context of the comic book industry and the representation of the accountant as a beancounter. Interestingly, three variations of the beancounter appeared over the period: those meeting the strict definition the beancounter who is harmful to others and, the honest, precise and trustworthy accountant. Iconology, a popular method of studying the content and meanings of visuals, has been used to peel off the layers of the artwork. Using 117 accountant characters identified between 19 in European French-language comic books, the researchers show the cartoonists’ motivations and capture the conditions under which a particular comic strip was created. Christensen and Rocher’s efforts in understanding the mutual influences between accounting and art. As such, the comics industry forms the basis of Profs. A longstanding art form in which images and text are joined as reflections of society, comics often highlight the economic, social and political problems of the time to arouse the satirical consciousness of its readers. With great power comes great responsibilityĬomics are one of the most influential vectors associated with mass culture due to their simplicity and easy accessibility. So, what is the reason for the continued portrayal of this beancounter image? The answer lies within the medium of comic books.

Characterized as dull and boring, joyless and lonely, methodical and conservative, they are often the victims of merciless ridicule. And having issued a pencil earlier in the month, the only way to keep costs under check was to tell the cartoonist to apply less pressure while drawing, although that act may prove counterproductive to the company.Ĭomics, and popular culture in general, perpetuate accountants in this manner. But for Joseph Boulier, the accountant, cost control was everything. Gaston, a young cartoonist of a comics company, had just requested for a new pencil to continue work on his drawing. “Press less hard!”, came the stern reply from the grumpy Mr. Accounting, Auditing & Accountability Journal, Emerald Publishing. Related research: The persistence of accountant beancounter images in popular culture, by Mark Christensen and Sébastien Rocher. Mark Christensen, ESSEC Business School, Asia-Pacific and Sébastien Rocher, IAE Nancy School of Management, explore the influence of cultural works on society by studying the ebb and flow of the beancounter image in the comics industry.īeancounters in Popular Culture: The story behind the art by CoBS Editor Megha Sureshkar.

What’s the role of visual art in shaping what we think of others? Profs.

The beancounter