From a history of accounting towards a philosophy of accounting communication

Lisa Jack

Accounting History Review, 2020, vol. 30, issue 2, 233-242

Abstract: Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.

Date: 2020
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DOI: 10.1080/21552851.2019.1673197

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