The Status of the Accounting Profession in the Public mind by Metaphors available

Subject Areas : Management Accounting

Ahmad Goudarzi ¹ , Hoda Hemmati ² , Marzeae Rafiei Sheshvan ³

1 - دکترای حسابداری، استادیار و عضوهیات علمی دانشگاه آزاد اسلامی واحد الکترونیکی، گروه حسابداری
2 - دکترای حسابداری، استادیار و عضوهیات علمی دانشگاه آزاد اسلامی واحد رودهن، گروه حسابداری
3 - کارشناس ارشد حسابداری دانشگاه آزاد اسلامی، واحد الکترونیکی، گروه حسابداری، تهران

Received: 2015-05-10 Accepted : 2015-08-11 Published : 2015-10-02

Keywords: Metaphor, Accountants, public opinion,

Abstract :

Metaphor, is the most important tool literary language that the application will increase the scope of its meaning metaphors are part of our lives and use it to penetrate deeply in our lives. Through metaphors, think My¬Knym thought ¬Knym, we communicate, we even dream. The authors and researchers in the fields of accounting and finance and accounting concepts refer to the phenomenon as a metaphor to metaphor in accounting are important because they affect the understanding of the phenomena and accounting concepts Gzarnddr this study, the role of the accounting profession in public opinion will be based on existing metaphors. A literature review of 34 studies were selected metaphor as a measure of assumptions 6's research and questionnaire with questions about any of metaphors was set. Respondents consisted of 7 groups of 30 would-be a total of 210 questionnaires were collected. The results of the study hypothesis that self-educated accountant and has knowledge that moral principles Payandan and host factors is the management. Accountant job and is able to meet uniform dedicate themselves only. The results showed that the accountant can yourinstitution compassionate leadership and control.