Teaching accounting as a language

Cameron Graham

CRITICAL PERSPECTIVES ON ACCOUNTING, 2013, vol. 24, issue 2, 120-126

Abstract: This paper explores how a literary turn in accounting education can provide students with the tools to comprehend financial accounting statements. It argues that a key implication of the literary turn in accounting research is that we must, in our classrooms, take seriously the idea of accounting as a language. By exploring what distinguishes accounting from other languages, not only in its grammar and structure but also in the conditions of production of accounting texts, a literary perspective on accounting can empower students to take a critical perspective on accounting, instead of being passive consumers of accounting signs.

Keywords: Critique; Enseignement de la comptabilité; Crítica; Educación contable; Accounting education; Ethics; Critical; Language; Linguistics (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:24:y:2013:i:2:p:120-126

DOI: 10.1016/j.cpa.2012.01.006

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