Perceptions Of Accountants: What Are They After Enron And WorldCom?

Abstract

College students evaluated accountants, along with five other occupations, using Osgood’s semantic differential model. This model of semantic meaning captures three semantic dimensions – evaluation, potency, and activity. Students gave accountants high ratings on the evaluation (good - bad) dimension, but they rated accountants much lower on the potency (deep - shallow) dimension and activity (fast - slow) dimension. The results are discussed in terms of the implications for the future of the accounting profession.