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A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
Faculty of Commerce - Papers (Archive)
This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
Traditional theories of language fail to recognise the social/political/historical influences on an accounting language. It is with a "critical" perspective that our paper addresses a problematic formation of accounting language. Specifically, we are concerned with the fact that some have the ability to be heard in accounting situations, while others are ignored, or reinterpreted. Our explanation of this is that accounting has experienced linguistic unification, which has resulted in the accounting profession imposing an "official" accounting language and maintaining control over it's use. This "official" accounting language is (re)produced continually, and our hope is that this cycle will be broken.