What's the role of visual art in shaping what we think of others? Profs. Mark Christensen, ESSEC Business School, Asia-Pacific and Sébastien Rocher, IAE Nancy School of Management, explore the influence of cultural works on society by studying the ebb and flow of the beancounter image in the comics industry
Press less hard!”, came the stern reply from the grumpy Mr. Boulier. Gaston, a young cartoonist of a comics company, had just requested for a new pencil to continue work on his drawing. But for Joseph Boulier, the accountant, cost control was everything. And having issued a pencil earlier in the month, the only way to keep costs under check was to tell the cartoonist to apply less pressure while drawing, although that act may prove counterproductive to the company.
Comics, and popular culture in general, perpetuate accountants in this manner. Characterized as dull and boring, joyless and lonely, methodical and conservative, they are often the victims of merciless ridicule. So, what is the reason for the continued portrayal of this beancounter image? The answer lies within the medium of comic books.