{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,12]],"date-time":"2026-03-12T08:06:33Z","timestamp":1773302793666,"version":"3.50.1"},"reference-count":142,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2019,2,18]],"date-time":"2019-02-18T00:00:00Z","timestamp":1550448000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["AAAJ"],"published-print":{"date-parts":[[2019,2,18]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>Two popular literary works \u2013 <jats:italic>Uma Fam\u00edlia Inglesa (An English Family)<\/jats:italic>, written by J\u00falio Dinis and published in 1867, and <jats:italic>Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman)<\/jats:italic>, written by E\u00e7a de Queir\u00f3s and published in 1873 \u2013 were examined through a qualitative content analysis.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the \u201ctraditional accountant\u201d stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>The study\u2019s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/aaaj-12-2014-1905","type":"journal-article","created":{"date-parts":[[2019,5,10]],"date-time":"2019-05-10T04:27:58Z","timestamp":1557462478000},"page":"658-688","source":"Crossref","is-referenced-by-count":8,"title":["The portrayal of early accountants in nineteenth century Portuguese literature"],"prefix":"10.1108","volume":"32","author":[{"given":"Fernanda","family":"Le\u00e3o","sequence":"first","affiliation":[]},{"given":"Delfina","family":"Gomes","sequence":"additional","affiliation":[]},{"given":"Garry D.","family":"Carnegie","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2020022813393149200_ref001","unstructured":"Abreu, C.C.S.M. 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