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May 2024

Redefining a certified public accounting firm

Author(s): Schuler, D. K.

Journal/Book: Account Organ Soc. 1998; 23: The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, England. Pergamon-Elsevier Science Ltd. 549-567.

Abstract: By analyzing the video, KPMG: The Global Lender (Fountainhead Productions/KPMG Feat Marwick, 1993), using the methods of content analysis and dramatic and literary criticism, we explore how cultural products influence our understanding of the socially defined roles of auditors. This analysis makes explicit the cultural values and beliefs that are drawn upon in an attempt to persuade viewers of the accounting firm's message. Archetypes that include mythic beliefs about markets, the dramatic structure of the video, and symbolic visual and verbal cues are evoked to redefine KPMG as a firm in which certified public accountants and their clients are united to achieve leadership in the global marketplace.

Note: Article Daly BA, Univ Massachusetts, Dartmouth,MA 02747 USA

Keyword(s): CONSUMER RESEARCH; MUSIC VIDEOS; MAGAZINE ADVERTISEMENTS; TELEVISION; COMMERCIALS; SERVICES; WOMEN


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