« This is a Job for an Accountant »: The Changing Roles of Accountants in Superheroes Comics from 1938 to 2018

Based on the study of the roles played 135 accountant characters appearing i US superheroes comic books from 1938 - the birth of the superhero genre - to 2018, this study reveals that, since the beginning of the 21st century, accountants play more positive roles than negative ones in US superheroes comic books. Indeed, originally presented as characters whose death or personal difficulties often initiated the plot and who need the help of the superhero, accountants have progressively became useful sidekicks because of their accounting mastery, as well as valued financial experts and listened accounting advisors. It is now the accountant who helps the superhero to overcome some difficulties. Even if they don't have capes and flashy costumes, accountants have become symbolic superheroes. Thus, this articles shows how entertainment media have conveyed a better image of the usefulness of accountants in fictional worlds over the years, to give them progressively a place as important as the one they have in modern society.