Abstract:

Perception of different positions in company is crucial for potential job-takers. It also constitutes a great research filed for academics. The perception of management accounting and controlling student’s perception of accountant and controller’s profession is interesting from the point of view of accounting and human resources management researchers both. It can also give the fruitful insight for employers, members of accountant’s and controller’s associations and students who plan their career in accounting or controlling. There were number of studies related to the perception, image, identity and stereotype of accountant, eg. (Caglio 2019), (Nishiyama et al. 2014), (Dalton et al. 2019), (Dellaportas et al. 2019), (Burns 2007), (Smith, Jacobs 2011), (Malthus, Fowler 2009), (Jacobs, Evans2012), (Nga, 2012), (Czarniawska, 2012), (Sugahara, Boland 2006), (Germanou, Hassall 2005), (Baldvinsdottir et al. 2009), (Gendron, 2014), (Low et al. 2012), (Miley, 2012), (Smith, 2017), (Evans, Fraser 2012), (Wells, 1996), (Parker, Warren 2017), (Wessels, Steenkamp  2009), (Warren, Parker 2009), (Nowak 2019), (Nowak 2017). The studies related to the same aspects of controller’s (or management accountants) profession were scarce (Hiller et al. 2014), (Ahrens et al. 2010), (Lambert 2012).