Sacred vestiges in financial reporting: mythical readings guided by Mircea Eliade

Article Abstract:

The theories of religious historian and philosopher Mircea Eliade are applied to financial reporting practices. Discussion correlates the timing and rituals of financial statement preparation with sacred cycles, and illustrates how the visual space of such statements bears traces of ancient religious perspective.

Other Financial Vehicles, Security & commodity services, not elsewhere classified, Financial Record Keeping Services, History, Comparative analysis, Ritual, Rituals, Rites and ceremonies, Financial records management, Eliade, Mircea

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Corporate propaganda: its implications for accounting and accountability

Article Abstract:

The article focuses on the inculcation of finance and accounting students with values serving corporate interests and the language and role of the business media as forms of propaganda. It is posited that this propaganda supports business success at the expense of social considerations.

Methods, Economic aspects, Influence, Political aspects, Accounting, Propaganda

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Accounting, love and justice

Article Abstract:

The theories of French philosopher Paul Ricoeur are used to restore ethical authority in accounting practice. Topics include narrative analysis, its use in identity figuration, and biblical hermeneutics emphasizing the need for a love-justice dialectic.

Usage, Social justice, Identity, Biblical hermeneutics, Ricoeur, Paul

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