ARTÍCULO
TITULO

ACCOUNTANT PROFILE IN THE CINEMA OF THE 21ST CENTURY

Joyce Dominic Alves Tavares    
Marke Geisy da Silva Dantas    

Resumen

This study aims to analyse the portrayed image of the accounting professional in the cinematographic production of the 21st century. Six movies were chosen for this analysis: Casino Royale, Wanted, The Dark Knight, RocknRolla, Too Big to Fail and The Accountant. The results indicate that some stereotypes remain linear in relation to previous studies. The demystification of some stereotypes is already being made in film production, as it is also noticeable that the accountant characters have more performances in the films. In general, considering the movies in this analysis, the accountants were portrayed in a positive way. However, some features are still represented negatively. In the movies, the professional was characterized as neutral (not exactly good or bad), peaceful, unhappy, neutral (not exactly cheerful or grumpy), intelligent, efficient, fulfilled, confident, trustworthy, incommunicative, influential and proactive. This research brings to light the accountants presented in the films, contributing to the public and society views of how accountants really behave. The perception of this image and/or stereotype may lead to changes in the accountants default behavior, if necessary. In addition, this issue can become a way of generating greater visibility and importance for the accounting professional. For further studies, it is interesting to seek for other TV series, shows and Brazilian productions that are also disclosing the profession. It is also suggested to have a more detailed study addressing the question of professional ethics.