Doing the truth: religion – deconstruction – justice, and accounting

John Francis McKernan and Katarzyna Kosmala

Accounting, Auditing & Accountability Journal, 2007, vol. 20, issue 5, 729-764

Abstract: Purpose - The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules‐ and principles‐based accounting systems and the value of a rule‐overriding requirement of fair presentation in financial reporting. Design/methodology/approach - The paper applies to accounting a conception of religion that is heavily influenced by Jacques Derrida's writings on religion and deconstruction. In order to clarify the nature of this religion and to facilitate appreciation of its significance for accounting it is progressively recast, in the paper, first in terms of deconstruction and then in terms of a demand for an infinite justice. Findings - At the core of the paper, religious responsibility, as a demand for justice, in accounting is explored through Derrida's analysis of the relation between justice and law, which is found to have clear application to accounting in terms of an aporetic tension between an infinite demand for fairness in accounting and accounting regulation. Practical implications - The analysis implies that the pursuit of justice as fairness in accounting, “doing the truth” in accounting, will always demand the negotiation of an unstable and difficult mediation between the poles of regulation and fairness, the calculable and the incalculable, the possible and the impossible. Originality/value - The paper draws on the postsecular current in religion to make a novel contribution to the critical and interdisciplinary awareness in accounting that has begun to unsettle the hold that certain modernist dichotomies, such as that of myth and reason, have had on accounting thought.

Keywords: Law; Regulation; Accounting; True and fair view (search for similar items in EconPapers)
Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (17)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:20:y:2007:i:5:p:729-764

DOI: 10.1108/09513570710779027

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