Accounting and its Creation of Image : A Synthetic Research

会计师通常以自己的职业为荣。但是，与会计的社会功能相比，会计并没有得到公正的社会评价。本研究从会计（或会计）公众形象的两个方面，即公众对会计的印象和会计为特定组织（特别是大企业）创造的形象进行了研究，并得出了一些结论。我们追溯了自18世纪世纪初以来，非会计人员出版的小说、散文、戏剧、电影和其他作品中会计（或会计）的公众形象。有时会计师在小说、电影和其他作品中被讽刺。但是，总的来说，会计（或会计学）从长远来看逐渐赢得了公众的认可。这一趋势在公众认识到会计作为社会控制大企业的工具的重要性后得到了显著的观察。我们还发现了大企业在印刷媒体上使用图片时的一些行为模式。劳工、消费者和其他人对大企业的社会经济表现产生了严重怀疑。大企业希望与公众保持和谐的关系。他们试图让公众了解他们所期望的"良好形象"。在这一战略下，许多照片由专业摄影师拍摄，并插入他们的年度报告和其他印刷媒体。在年度报告中使用会计信息和图片的目的是相同的，即改善其公众形象。

Accountants usually have prided on their profession. But accounting (or accountancy), compared with its social function, has not always received a fair social evaluation. This research focused on the dual aspects of public image of accounting (or accountancy), that is, (1) the image that the public hold accounting, and (2) the image that accounting creats for the specific organization (especially big business enterprise).Some conclusions are drawn from our research. We traced the public image of accounting (or accountancy) in novels, essays, dramas, movies and other works which were published by non-accountants since the early 18th century. Sometimes accountants were caricaturized in novels, movies and other works. But, generally speaking, accounting (or accountancy) gradually has won public recognition in the long run. This trend has been remarkably observed after the public recognized the significance of accounting as a tool of social control of big business enterprises.We also found some patterns of behavior of big business enterprises when they used pictures in their printed media. Labors, consumers and other people had serious doubts about the socio-economic performance of big business enterprises. Big business enterprises wanted to keep harmonious relations with the public. They tried to get the public informed about the "good image" that they expected. Under this strategy, a lot of pictures were taken by professional photographers, and inserted in their annual reports and other printed media. Both accounting information and pictures were used in annual reports for the same purpose, that is, the improvement of their public image.