Light, camera, action! Accounting profession and the accountant

The paper analyzes how accountants are portrayed in feature films and series on streaming platforms, including “The Accountant,” “Brooklyn,” “Summer Love,” and “Ozark.” The method is qualitative and is based on Langer (2004), who proposes five stages: (i) identification of the research object and theme; (ii) selection of the film; (iii) external critique of the film; (iv) internal critique of the film; and (v) comparison and content analysis. The results indicate that the stereotype of the accountant prevails, both negatively - as a weak, submissive, and uncreative professional - and positively, portrayed as honest, creative, and idealistic. Furthermore, accountants are often associated with corporate scandals, fraud, and money laundering.