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Accounting, Accountants and Accountability »

Book cover image of Accounting, Accountants and Accountability by Norman Belding Macintosh

Authors: Norman Belding Macintosh
ISBN-13: 9780415279468, ISBN-10: 0415279461
Format: Hardcover
Publisher: Taylor & Francis, Inc.
Date Published: March 2002
Edition: (Non-applicable)

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Author Biography: Norman Belding Macintosh

Book Synopsis

In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted.

Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice.

With a wide range of examples and case studies, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.

Table of Contents

List of figures
Prologue
Acknowledgements
1Introduction1
2Structuralism and poststructuralism7
3Literary theory and accounting23
4Simulacra and hyperreality54
5Surveillance, discipline, and punishment78
6Accounting and truth114
7Heteroglossic accounting129
App. A135
Notes138
Bibliography153
Index161

Subjects