UNSPECIFIED (1997) The unbearable ambiguity of accounting. ACCOUNTING ORGANIZATIONS AND SOCIETY, 22 (7). pp. 691-712. ISSN 0361-3682

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Abstract

The paper argues that neither current, nor reformed, accounting can make unambiguous representations, but concludes that the pursuit of that unrealizable ideal is nonetheless perfectly real and eminently productive. Two significant texts in which the claim of judgement-free accounting (accrual or cash-flow) is privileged are analysed. Their attempts to explain, as distinct from simply assert, the possibility are shown to require a series of self-cancelling rhetorical moves. A number of implications of the analysis are then considered. In contrast with some prior Literature which has concluded that a general abandonment of the myth of unambiguous accounting representations is both desirable and possible the article argues, in a discussion of the notion of a ''regulative ideal'', that there is no necessary Link between their critiques and the action they advocate. (C) 1997 Elsevier Science Ltd.

Item Type:	Journal Article
Subjects:	H Social Sciences > HG Finance
Journal or Publication Title:	ACCOUNTING ORGANIZATIONS AND SOCIETY
Publisher:	PERGAMON-ELSEVIER SCIENCE LTD
ISSN:	0361-3682
Date:	October 1997
Volume:	22
Number:	7
Number of Pages:	22
Page Range:	pp. 691-712
Publication Status:	Published
URI:	http://wrap.warwick.ac.uk/id/eprint/16431

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