Accounting as story telling

S. Mc_W Cheryl and Yannick Lemarchand

Accounting, Auditing & Accountability Journal, 2010, vol. 23, issue 1, 14-54

Abstract: Purpose - The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source documents for economic history, more than simply being of purely pedagogical value. Both approaches inform the research into the specialised accounting manual, theGuide du Commerceof Gaignat de l'Aulnais. Design/methodology/approach - This paper uses archival‐based historical methods to examine theGuide du Commerceand the social and economic milieu presented therein. It has developed its analysis through the examination of both primary and secondary sources to underscore the business and social networks of the milieu and to illustrate accounting as narrative. Findings - In his manual, Gaignat recreates merchant activities and commercial relations of eighteenth century France. Gaignat does not content himself with re‐copying material at his disposal or with creating fictitious examples. Rather, through his in‐depth development of case studies and examples of actual accounting methods, he offers the reader insights into the strategic nature of the social and economic milieu in which commercial success might be achieved. Practical implications - The research approach is transferable to other settings, motivating renewed interest in the history of accounting literature. The stories related in theGuide du Commercepoint to the potential value of accounting manuals and other similar documents as historical sources when such sources no longer exist or are limited. Originality/value - The research method is original in that the methodological approach is new to accounting history, but part of a debate within history more generally.

Keywords: Accounting; Publications; Narratives; Storytelling; History; France (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:23:y:2010:i:1:p:14-54

DOI: 10.1108/09513571011010592

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