The struggle to fabricate accounting narrative obfuscation

Brian A. Rutherford

Qualitative Research in Accounting & Management, 2016, vol. 13, issue 1, 57-85

Abstract: Purpose - The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narrativesper se. Design/methodology/approach - This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure. Findings - The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readabilityper se, which did see a successful reconfiguration of actors’ interests. Research limitations/implications - The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded. Social implications - The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively. Originality/value - This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.

Keywords: Obfuscation; Actor-network theory; Accounting narratives; Network failure; Non-human actors (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:13:y:2016:i:1:p:57-85

DOI: 10.1108/QRAM-06-2015-0060

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