Accounting as simulacrum and hyperreality: perspectives on income and capital - The twilight of the real
@inproceedings{Macintosh2000AccountingAS, title={Accounting as simulacrum and hyperreality: perspectives on income and capital - The twilight of the real}, author={Norman B. Macintosh}, year={2000} }
261 Citations
The finitist accountant: Classifications, rules and the construction of profits
- Economics
- 2008
This article argues that one way to encourage much-needed attention by sociologists to accounting is by the application of ‘finitist’ sociology of knowledge of the kind developed by Barry Barnes and…
Profit: A Denotation and Connotation Meaning in Rolland Barthes Perspective
- EconomicsProceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
- 2019
The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. A reality in the accounting profession and students of…
Social theorisation of accounting: challenges to positive research
- Psychology
- 2015
Trying to delineate the relevance of social theory (broadly defined as an attempt to explain and predict behaviour under certain circumstances) to accounting often provoke responses of despair. A…
Una crítica de la representación contable en perspectiva histórica: del reflejo de la realidad profunda al “puro simulacro”
- Economics
- 2013
The authors of this paper discuss the accounting truth problem in a historical perspective. The arguments are based on two independent strands of literature —Baudrillard’s (1981) orders of simulacra…
The shadow in the balance sheet: The spectre of Enron and how accountants usethe past as a psychological defence against the future
- Psychology
- 2004
Accounting frameworks play a crucial role in enabling us to make sense of business. These frameworks provide a common language for individuals, organizations and broader economic groupings to…
Accounting and the Truth of Earnings Reports: Philosophical Considerations
- Business
- 2008
This paper investigates the philosophical nature of accounting reports of earnings. Standard setters' authoritative pronouncements (conceptual frameworks, GAAP, EITFs, etc.) hold to the realist…
References
SHOWING 1-10 OF 127 REFERENCES
The late nineteenth-century revolution in financial reporting: Accounting for the rise of
- History, Economics
- 1993
Religion and the rise of capitalism
- Economics
- 1958
Abstract Ever since the publication in 1905 of Max Weber's study Die Protestantische Ethik und der Geist des Kapitalismus, there has been lively controversy concerning the connection between…
Accounting and the Input-Output Principle in the Prehistoric and Ancient World
- Economics
- 1989
abstract flows-e.g., between such different ‘things’ as Machinery and Owner’s equity). Another consequence of the assumed ‘merger’ is that the transactions marked &(a second kind of what were…
AGAINST POSTMODERNISM: CLASS ORIENTED QUESTIONS FOR CRITICAL ACCOUNTING
- Economics
- 1997
Abstract This paper is concerned with critical accounting theory and critical accounting researchers. The purpose of the paper is to promote Marxist class-based theoretical accounting research by…
THE (IN) SPECTRE RETURNS! GLOBAL CAPITALISM AND THE FUTURE OF WORK
- Economics
- 1998
Abstract The restructuring of the global economy in the last quarter century has been accompanied by a major assault on living standards of millions of manual and intellectual workers. Due to mergers…
The political economy of international transfer pricing, 1945–1994: State, capital and the decomposition of class
- Economics
- 1998
Abstract Calls to investigate the Political Economy of accounting and modes of economic regulation in advanced capitalism were commonplace throughout the 1980s. Such calls highlighted the pressing…
Uncritical Theory: Postmodernism, Intellectuals and the Gulf War
- Art
- 1992
On 29 March 1991, shortly after the cessation of hostilities in the Gulf War, Jean Baudrillard published an article entitled "The Gulf War has not taken place", in which he argued that "the true…