Polish Controlling Students’ Perception of Accountant and Controller Professions

Marta Nowak


The study investigates controlling students’ perception of accountants and controllers. The research is qualitative and takes a behavioral approach using projection and narrative analysis. The findings show that there is a general agreement among the controlling students that an accountant’s work is important, repeatable, rules-based, and scrupulous. The ambiguity of the image concerns accountants' personality (malicious versus majestic) and their position in the company (looked down to versus respected). Nevertheless, the accountant's image among controlling students is, to a large extent, coherent. For the controller as well, people with experience in this position underline a problematic part of his work. There is a general agreement among the respondents concerning the controller's actions and tasks, which are seen as important, information-related, and numbers-focused. Similar to the accountant's image, most disagreements relate to the character of controllers (caring and friendly versus dangerous and double-faced). People with no accountant nor controllership experience tend to perceive them in a more idealistic manner, sometimes regarding them as to be omnipotent or more one-sided, negative way.
Author Marta Nowak (BM / DoATaFA)
Marta Nowak,,
- Department of Accounting, Reporting and Financial Analysis
Publication size in sheets0.5
Book Soliman Khalid S. (eds.): Education Excellence and Innovation Management: A 2025 Vision to Sustain Economic Development during Global Challenges, 2020, International Business Information Management Association (IBIMA), ISBN 9780999855141
Keywords in EnglishBehavioral Accounting, Controller, Accountant, Perception
Languageen angielski
Nowak_M_Polish_Controlling_Students’_Perception.pdf 107,13 KB
Score (nominal)70
Score sourceconferenceList
Citation count*
Additional fields
UwagaThe project is financed by the Ministry of Science and Higher Education in Poland under the programme "Regional Initiative of Excellence" 2019 - 2022 project number 015/RID/2018/19 total funding amount 10 721 040,00 PLN .
Share Share

Get link to the record

* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.