Narratives and Numbers: From Acontextual to Contextualized Financial Analysis

Brendan Mcsweeney

Accounting Forum, 2001, vol. 25, issue 3, 246-263

Abstract: The paper considers the analysis of externally available data from corporations—usually called ‘financial analysis’. It challenges the value of analysis that merely uses financial data. It argues that the insights obtainable from interpretation of such data alone—no matter how sophisticated the techniques employed—are necessarily thin. Key limits of such acontextual analysis and the merits of an approach that incorporates theories about, and data from, the analysand's contexts are illustrated through a discussion of a number of case studies.

Date: 2001
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DOI: 10.1111/1467-6303.00065

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