Images of the accounting profession and its development: the depiction of females and males in contextual domains
研究瑞典会计协会官方期刊封面40年间的男女形象，分析视觉呈现如何反映并塑造职业身份、性别规范与社会期望。
This study evaluates the extent to which a professional accounting association’s visual representations are constitutive or merely reflective of professional identity, with a specific focus on the depiction of male and female professionals. Drawing on strong structuration theory, it examines the visual communication practices of the Swedish Accounting Association through 391 covers of Balans, its official journal, spanning four decades (1975–2015). Combining content analysis, cluster analysis, and visual accounting methods, the study explores how male and female professionals are depicted in different contextual domains, and how these images shape or are shaped by professional norms, stakeholder perceptions, and societal expectations. The findings reveal how internal and external structures influenced the association’s visual strategies, their role in navigating tensions between tradition, commercialism, inclusivity, and the evolving depiction of male and female professionals. Taking a longitudinal perspective, this research contributes to a deeper understanding of the role of accountancy associations in the structuration process, providing valuable insights into the evolving professional identity of accountants and the role of visual media in shaping norms related to sex and professional identity.