By Norman Macintosh
In the company international, fresh years have noticeable a starting to be acknowledgement of the worth of intangible resources instead of actual resources. This has prompted a obstacle within the accounting undefined: the accounting representations relied upon for years can not be taken for granted.
Here, Norman Macintosh argues that we now have to comprehend accounting in a distinct demeanour. supplying numerous alternative ways of taking a look at accounting and accountants, he attracts upon the paintings of eminent thinkers equivalent to Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops progressive insights into the character of accounting, pioneering the creation of latest poststructuralist rules into accounting concept and practice.
With a variety of examples and case reports and now to be had in paperback for the 1st time, this progressive new paintings can be crucial examining for educational accountants besides all people with an curiosity sooner or later of accounting.
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Additional info for Accounting, Accountants and Accountability: Poststructuralist Positions (Routledge Studies in Accounting)
Example text
1 The chapter draws out some parallels between developments in literary theory and those in accounting. 2 The linguistic turn treats the phenomenon of interest as a text and analyses it for its textual properties using methods from literary theory, semiotics, and linguistics. The aim is to understand the meaning inherent in, or arising from, the object and to uncover how that meaning came to be constituted. 4 A literary turn for accounting, then, means treating accounting reports as texts, depicting accountants as authors, seeing professional auditors as literary critics, and looking at user-readers as both consumers and producers of the textual meaning in the reports.
It takes language to be a transparent medium and assumes that a novel acts like a mirror to reflect reality. Language is seen as a way of naming things and, as with a clear window, gives access to the pre-existing world of objects and ideas. Just as the nomenclature slave (the ‘name-caller’) in ancient Rome announced each guest as she or he arrived for the banquet, expressive realism assumes that words provide a set of labels for things that pre-exist their being named. So a good literary work is seen as representing the world in a way that the reader recognizes as commonsensical and true.
In consequence, as we shall see later, a new genre – ‘structuralism’ – developed in the hopes that literary theory might regain a place of respectability within the academy. The accounting profession’s undertaking more than half a century ago to develop and elaborate fundamental accounting standards, postulates, and principles has some parallels with the new criticism initiative. By the 1940s, while there continued to be a strong emphasis on the notion of accounting as an accurate, faithful representation of financial transactions and events, there was also a mounting desire to establish accounting as a deductive process in which fundamental principles could be recognized and from which unchallengeable rules and procedures could be derived.