Accounting as simulacrum and hyperreality : perspectives on income and capital

@inproceedings{Macintosh1999AccountingAS,
  title={Accounting as simulacrum and hyperreality : perspectives on income and capital},
  author={Norman B. Macintosh and Teri Shearer and Daniel B. Thornton and Michael E Welker},
  year={1999}
}
This paper draws on two independent strands of literatureÐBaudrillard's orders-of-simulacra theoretic and ®nancial accounting theoryÐ to investigate the ontological status of information in accounting reports. It draws on Baudrillard's concepts of simulacra, hyperreality and implosion to trace the historical transformations of the accounting signs of income and capital from Sumerian times to the present. It posits that accounting today no longer refers to any objective reality but instead… CONTINUE READING

From This Paper

Figures, tables, and topics from this paper.
10 Citations
109 References
Similar Papers

References

Publications referenced by this paper.
Showing 1-10 of 109 references

Anatomy of an agenda decision: statement no. 115

  • L. Johnson, R. Swieringa
  • Accounting Horizons,
  • 1996
Highly Influential
5 Excerpts

Directions in accounting research: NEAR and FAR

  • W. Beaver
  • Accounting Horizons, 113±124.
  • 1996
Highly Influential
5 Excerpts

The idea of the postmodern: A history

  • H. Bertens
  • London: Routledge.
  • 1995
Highly Influential
4 Excerpts

Postmodern theory: Critical interrogations

  • S. Best, D. Kellner
  • 1991
Highly Influential
5 Excerpts

The accursed share (Vol

  • G. Bataille
  • 1). New York: Zone Books.
  • 1991
Highly Influential
5 Excerpts

An introduction to corporate accounting standards: a review article

  • Y. Ijiri
  • Accounting Review, 620±630.
  • 1980
Highly Influential
6 Excerpts

The mirror of production (France Mark Poster)

  • J. Baudrillard
  • St. Louis, MO: Telos Press.
  • 1975
Highly Influential
15 Excerpts

Capital accounting in the industrial revolution

  • S. Pollard
  • M. Chat®eld, Contemporary studies in the…
  • 1968
Highly Influential
5 Excerpts

English medieval bookkeeping: exchequer and manor

  • M. Chat®eld
  • 1968
Highly Influential
5 Excerpts

The antecedents of double-entry bookkeeping

  • A. Littleton
  • M. Chat®eld, Contemporary studies in the…
  • 1968
Highly Influential
7 Excerpts

Similar Papers

Loading similar papers…