The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths

Jan Mouritsen

CRITICAL PERSPECTIVES ON ACCOUNTING, 2011, vol. 22, issue 2, 228-235

Abstract: Dr. Norman Macintosh spans more theoretical horizon than most accounting researchers. There is a line of interest in his oeuvre concerned with the expansion of social theory to accounting issues. He is particularly fond of post-structuralist perspectives and has generated an enjoyable account of the bullshitter – the preparer of financial annual statements who plays by the rules but has no concern with objectivity and correspondence to reality. In this paper I challenge Macintosh just a little bit on the implications of bullshitting by addressing the problem of correspondence and objectivity in a slightly different way.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:22:y:2011:i:2:p:228-235

DOI: 10.1016/j.cpa.2010.06.015

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