Giving economic accounts: accounting as cultural practice

Article Abstract:

Accounting practice is described as a cultural phenomenon in the context of the economic account. The practice of transacting economic accounts gives a moral dimension to the economic experience beyond that which is assumed by conventional definitions of the term 'accounting.' Arguments from A. Etzioni's 'The Moral Dimension: Toward a New Economics,' and the philosophies of H. Richard Niebuhr and Paul Ricoeur are considered in the process of building a moral foundation for the act of giving and receiving economic accounts. This process is followed by an analogy drawn between the hermeneutics of the economic account and the respective hermeneutics of speech and writing, resulting in a taxonomic theory for the concept and practice of accounting.

Practice, Beliefs, opinions and attitudes, Accountants

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The rhetoric and rationality of accounting research

Article Abstract:

The value of rhetoric in establishing accounting knowledge is analyzed. It is suggested that accounting research is a social practice and that it takes on significance only when it has gained public acceptance. Although much of the activities involved in the search for accounting knowledge are often done in solitude, such as contemplating, calculating, reading and writing, the results of this scholarly pursuit cannot be established as knowledge unless they are presented before an audience to be argued and criticized. Arguments can help uncover legitimate reasons for researchers to question the validity of their assumptions. The activity of discourse contributes in bringing objectivity into knowledge production.

Usage, Rhetoric

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Letting the chat out of the bag: deconstruction, privilege and accounting research

Article Abstract:

Accounting research is moving away from the modernism belief that separating fact from value or truth from falsity is a matter of using the correct method. Researchers have proposed the postmodern movement called deconstruction. Deconstruction works within a research paper and shows how the author violates their own criteria and system of privilege. Deconstruction resists metaphysical authority.

Analysis, Modernism, Postmodernism, Criticism

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