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Download e-book for kindle: Accounting, Accountants and Accountability: by Norman Macintosh

By Norman Macintosh

In the enterprise international, fresh years have noticeable a starting to be acknowledgement of the price of intangible resources instead of actual resources. This has triggered a concern within the accounting undefined: the accounting representations relied upon for years can now not be taken for granted.

Here, Norman Macintosh argues that we now have to comprehend accounting in a special demeanour. providing numerous alternative ways of accounting and accountants, he attracts upon the paintings of eminent thinkers comparable to Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops progressive insights into the character of accounting, pioneering the advent of latest poststructuralist principles into accounting idea and practice.

With a variety of examples and case experiences and now on hand in paperback for the 1st time, this progressive new paintings may be crucial examining for tutorial accountants besides all people with an curiosity sooner or later of accounting.

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Additional info for Accounting, Accountants and Accountability: Poststructuralist Positions (Routledge Studies in Accounting)

Sample text

10 Transcendental signifiers are merely those which get elevated above the rest by human beings in specific historical settings. Poststructuralism challenges this on the grounds that such a sign would have to pre-exist its capture in language. It would have to ‘be there’ even if there were no humans around to observe it. Poststructuralism sees this as an impossible dream – a fiction – since there can be no meaning which is not formulated by language. We cannot Structuralism and poststructuralism 15 somehow go beyond language to think, read, theorize, and write.

17 Earlier, the Russian formalists, such as Roman Jakobson, had pursued a similar line of analysis in looking for and uncovering what they believed to be the deep laws and structures underlying novels. Elsewhere, the Prague structuralists insisted on grasping the elements of a text as a function of its organic whole, thus insisting on its structural unity. 18 An expressive realist interpretation would see it as showing how the delaying of Elizabeth’s wedding brings about a good, happy marriage as the solution to a woman’s conflicts, desires, disappointments, and survival, and giving laudatory consent to the beauty of Darcy’s estate.

A text could be read for its aesthetic qualities in accordance with generally accepted principles of good taste. Its true meaning, its essential property, was deemed to be its artistic internal organization, and this was considered to be more important than an accurate representation of some external reality or ideal. Thus, the new criticism concentrated on the relationships within the text, focusing on those elements which gave it its distinctive aesthetic form and character. This approach required establishing a distinct, unique literary language, a set of codes, and some standard criteria of excellence which all competent writers and readers could use.

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