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By Norman Macintosh

In the enterprise international, contemporary years have visible a starting to be acknowledgement of the worth of intangible resources instead of actual resources. This has prompted a hindrance 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 special demeanour. providing numerous alternative ways of accounting and accountants, he attracts upon the paintings of eminent thinkers akin to Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops innovative insights into the character of accounting, pioneering the creation of up to date poststructuralist rules into accounting thought and practice.

With quite a lot of examples and case stories and now to be had in paperback for the 1st time, this innovative new paintings might be crucial studying for educational accountants besides all people with an curiosity sooner or later of accounting.

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Extra resources for Accounting, Accountants and Accountability: Poststructuralist Positions (Routledge Studies in Accounting)

Example text

27 Even then, however, several strands of what today would be seen as poststructuralist can be detected in his early works. And as time passed his ideas moved more and more in a poststructuralist direction. ’28 Language and signs were always his major focus, which he saw as historical and cultural artifacts, not the products of nature. 29 A work is a single book or piece of writing while a text can be the entire corpus of writing of an author, or a person, a flag, a university, and or even a shopping mall.

As with most academic fields, it consists of several competing genres and in recent decades has witnessed several major upheavals and a succession of dominant paradigms, each one emerging as a response to the increasing awareness of its predecessor’s drawbacks. The major paradigms include expressive realism, the new criticism, structuralism, and deconstruction. This chapter draws out some of their similarities with developments in accounting. While the latter are by no means isomorphic in either time or form with those of literary theory, there are some parallels which offer an opportunity to review some of the fundamental tenets of accounting theory and practice.

8 Along similar lines, in the case of language systems, certain signs and signifiers attain a privileged status within particular discourses. Social ideologies appropriate signs and elevate them to places of privilege. So signs are not neutral when put in play. Rather they are contradictory laden and the focus of historical struggles. An important example is the accounting sign of net income, the so-called bottom line, which today is treated as the sign-of-signs – superior to and ranking over all the other accounting signs.

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