The accounting profession is commonly perceived as a domain of rules, precision, and objectivity. However, beyond numbers and regulations lies a powerful influence that has often gone unexamined: visual representation. In their 2025 article titled “Images of the accounting profession and its development: the depiction of females and males in contextual domains”, authors Timur Uman, Pernilla Broberg, Helene Tjärnemo, Lisa Källström, and Jennifer Emsfors explore how the visual portrayal of accountants in Sweden has evolved over four decades. Published in Accounting Forum, the study is based on a visual analysis of 391 covers of the professional journal Balans from 1975 to 2015, offering a rare longitudinal insight into how gender, identity, and professionalism are constructed through images.
Using strong structuration theory (SST), the authors identify three dominant visual clusters: one portraying men alone in task-oriented, professional contexts; a second featuring women in personal or non-professional environments; and a third showing mixed-gender group settings, often in social or collaborative domains. These visual types are not mere editorial choices but represent underlying strategies that reflect and reinforce institutional identity, social values, and evolving norms within the profession.
In the early decades, particularly the 1970s and early 1980s, the prevailing image was that of the male accountant in formal, serious settings. These men were often shown alone, positioned within industrial, legal, or financial environments. This visual pattern projected authority, expertise, and legitimacy, consistent with societal expectations of a male-dominated field. At the same time, women were largely absent, indicating their marginal status in the profession during that period.
By the late 1980s and into the 1990s, female accountants began to appear more frequently on the covers. However, their depiction followed a different path. They were often part of groups or portrayed in collaborative roles, symbolizing relational skills rather than individual authority. While this shift reflected the growing presence of women in accounting, it also subtly limited their professional image to domains associated with soft skills and teamwork, rather than technical expertise or leadership.
In the 2000s and 2010s, the covers of Balans began to show more women alone, yet these images frequently placed them in natural, cultural, or lifestyle contexts rather than professional ones. This created a paradox: women were increasingly visible but often disconnected from core professional symbolism. Meanwhile, the once-dominant image of the solitary male professional nearly disappeared, suggesting a broader redefinition of what professional identity looked like.
The study reveals that these visual shifts did not happen in isolation. External factors such as Sweden’s EU accession, regulatory changes in auditing, public trust issues following accounting scandals, and growing discourse around gender equality influenced how the accounting association FAR curated its public image. Through the evolving imagery in Balans, FAR responded to and shaped the broader conversation about who belongs in the profession and what professionalism means in a changing world.
Despite the increasing visual diversity, the study also finds that gender stereotypes persisted. Men continued to appear in contexts associated with authority and technical competence, while women were more often portrayed in relational or symbolic roles. Even in attempts to demonstrate trust and accountability, the imagery sometimes defaulted to traditional gender roles rather than challenging them.
This article makes a significant contribution to the study of professional identity by showing that visual communication is not a neutral by-product of institutional activity but a key mechanism for constructing legitimacy and inclusion. Accounting associations, like firms and regulators, play a crucial role in shaping how the profession is perceived, both internally and externally.
For professional bodies and practitioners, the findings underscore the importance of intentional visual communication. Imagery can reinforce or reshape norms, and by paying attention to how professionals are visually represented, organizations can promote a more inclusive and forward-looking vision of their identity. Rather than merely reflecting reality, images can help define it.
The full article by Uman, Broberg, Tjärnemo, Källström, and Emsfors, titled “Images of the accounting profession and its development: the depiction of females and males in contextual domains”, was published in Accounting Forum in June 2025 and is available online here.