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Accounting, Accountants and Accountability: Poststructuralist Positions
In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted.
Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice.
With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.
Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice.
With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.
182 pages, Paperback
First published January 1, 2002
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June 26, 2021
My rating of this book is not impartial, it is based on how valuable and of import it is to me as an accountant.
For me I never imagined that accounting knowledge can relate to any other field, humanitarian or scientific.
But in this book it introduces accounting into the realm of philosophy and linguistics, drawing comparisons and linking economic and social events with the development of accounting standards.
In no way does it claim that there is an actual direct sequence of events between these accounting theory developments and history, it just emphasizes that accounting knowledge doesn't exist in seclusion.
Accounting record has value, and as with everything with value, various wills will try to have their way. And as such accounting is never still and is bound to change, not as a signal of its end, but a signal of its value.
For me I never imagined that accounting knowledge can relate to any other field, humanitarian or scientific.
But in this book it introduces accounting into the realm of philosophy and linguistics, drawing comparisons and linking economic and social events with the development of accounting standards.
In no way does it claim that there is an actual direct sequence of events between these accounting theory developments and history, it just emphasizes that accounting knowledge doesn't exist in seclusion.
Accounting record has value, and as with everything with value, various wills will try to have their way. And as such accounting is never still and is bound to change, not as a signal of its end, but a signal of its value.
Displaying 1 of 1 review