The accounting profession today: A poststructuralist critique
Identifieur interne : 001F74 ( Istex/Checkpoint ); précédent : 001F73; suivant : 001F75The accounting profession today: A poststructuralist critique
Auteurs : RBID : ISTEX:64F85A111F1D25535D3205E16E2FE6F7C1528C97Abstract
This paper addresses recent critiques of the accounting profession by the authors in Critical Perspectives on Accounting(CPA) (Vol. 9, No. 5, 1998); Briloff (1990), Briloff (1993), Briloff (1994); and Francis (1994), from Jean Baudrillard’s poststructural semiotics perspective. Relying on his phases of the image and orders of simulacra schemes, the paper concludes that (1) theCPA authors merely reiterate arguments and Whiggish remedies that have been around for a long time, (2) the profession no longer has any sacred covenant with society, (3) the Income sign produced by accountants no longer refers to nor has any rapport with any real referent, and (4) that auditing working papers are simply mirror images of other mirror images. The paper then draws out some of the possibilities of poststructuralist analyses for revitalizing the Critical Accounting project. In response to Moore’s (1991) observation that the project is “politically conservative" and has “placed nothing at stake," our analysis manifests the stake as no more nor less than the profession’s near-monopoly on accounting services.
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DOI: 10.1006/cpac.2000.0407
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<record><TEI><teiHeader><fileDesc><titleStmt><title xml:lang="en">The accounting profession today: A poststructuralist critique</title><author><name sortKey="Macintosh, Norman B" uniqKey="Macintosh N">Norman B. Macintosh</name><affiliation wicri:level="1"><mods:affiliation>School of Business, Queen’s University, Kingston, Canada</mods:affiliation><country xml:lang="fr">Canada</country><wicri:regionArea>School of Business, Queen’s University, Kingston</wicri:regionArea><wicri:noRegion>Kingston</wicri:noRegion></affiliation></author><author><name sortKey="Shearer, Teri" uniqKey="Shearer T">Teri Shearer</name><affiliation wicri:level="1"><mods:affiliation>School of Business, Queen’s University, Kingston, Canada</mods:affiliation><country xml:lang="fr">Canada</country><wicri:regionArea>School of Business, Queen’s University, Kingston</wicri:regionArea><wicri:noRegion>Kingston</wicri:noRegion></affiliation><affiliation wicri:level="1"><mods:affiliation>Teri Shearer, School of Business, Queen’s University, Kingston, Canada. Email: tshearer@business.queensu.ca</mods:affiliation><country wicri:rule="url">Canada</country><wicri:regionArea>Teri Shearer, School of Business, Queen’s University, Kingston</wicri:regionArea><wicri:noRegion>Kingston</wicri:noRegion></affiliation></author></titleStmt><publicationStmt><idno type="RBID">ISTEX:64F85A111F1D25535D3205E16E2FE6F7C1528C97</idno><date when="2000">2000</date><idno type="doi">10.1006/cpac.2000.0407</idno><idno type="url">https://api.istex.fr/document/64F85A111F1D25535D3205E16E2FE6F7C1528C97/fulltext/pdf</idno><idno type="wicri:Area/Istex/Corpus">002F15</idno><idno type="wicri:Area/Istex/Curation">002F15</idno><idno type="wicri:Area/Istex/Checkpoint">001F74</idno></publicationStmt><seriesStmt><idno type="ISSN">1045-2354</idno></seriesStmt></fileDesc><profileDesc><textClass></textClass></profileDesc></teiHeader><front><div type="abstract" xml:lang="eng">This paper addresses recent critiques of the accounting profession by the authors in Critical Perspectives on Accounting(CPA) (Vol. 9, No. 5, 1998); Briloff (1990), Briloff (1993), Briloff (1994); and Francis (1994), from Jean Baudrillard’s poststructural semiotics perspective. Relying on his phases of the image and orders of simulacra schemes, the paper concludes that (1) theCPA authors merely reiterate arguments and Whiggish remedies that have been around for a long time, (2) the profession no longer has any sacred covenant with society, (3) the Income sign produced by accountants no longer refers to nor has any rapport with any real referent, and (4) that auditing working papers are simply mirror images of other mirror images. The paper then draws out some of the possibilities of poststructuralist analyses for revitalizing the Critical Accounting project. In response to Moore’s (1991) observation that the project is “politically conservative" and has “placed nothing at stake," our analysis manifests the stake as no more nor less than the profession’s near-monopoly on accounting services. </div></front></TEI><istex><corpusName>elsevier</corpusName><pii><json:string>S1045-2354(00)90407-6</json:string></pii><copyrightdate>2000</copyrightdate><author><json:item><name>Norman B. Macintosh</name><affiliations><json:string>School of Business, Queen’s University, Kingston, Canada</json:string></affiliations></json:item><json:item><name>Teri Shearer</name><affiliations><json:string>School of Business, Queen’s University, Kingston, Canada</json:string><json:string>Teri Shearer, School of Business, Queen’s University, Kingston, Canada. Email: tshearer@business.queensu.ca</json:string></affiliations></json:item></author><genre></genre><host><pii><json:string>S1045-2354(00)X0010-X</json:string></pii><issn><json:string>1045-2354</json:string></issn><genre></genre><language></language><title>Critical Perspectives on Accounting</title><pubdate>200010</pubdate></host><language><json:string>eng</json:string></language><abstract>This paper addresses recent critiques of the accounting profession by the authors in Critical Perspectives on Accounting(CPA) (Vol. 9, No. 5, 1998); Briloff (1990), Briloff (1993), Briloff (1994); and Francis (1994), from Jean Baudrillard’s poststructural semiotics perspective. Relying on his phases of the image and orders of simulacra schemes, the paper concludes that (1) theCPA authors merely reiterate arguments and Whiggish remedies that have been around for a long time, (2) the profession no longer has any sacred covenant with society, (3) the Income sign produced by accountants no longer refers to nor has any rapport with any real referent, and (4) that auditing working papers are simply mirror images of other mirror images. The paper then draws out some of the possibilities of poststructuralist analyses for revitalizing the Critical Accounting project. In response to Moore’s (1991) observation that the project is “politically conservative" and has “placed nothing at stake," our analysis manifests the stake as no more nor less than the profession’s near-monopoly on accounting services.</abstract><title>The accounting profession today: A poststructuralist critique</title><pubdate>2000</pubdate><doi><json:string>10.1006/cpac.2000.0407</json:string></doi><id>64F85A111F1D25535D3205E16E2FE6F7C1528C97</id><fulltext><json:item><original>true</original><mimetype>application/pdf</mimetype><extension>pdf</extension><uri>https://api.istex.fr/document/64F85A111F1D25535D3205E16E2FE6F7C1528C97/fulltext/pdf</uri></json:item><json:item><original>false</original><mimetype>application/zip</mimetype><extension>zip</extension><uri>https://api.istex.fr/document/64F85A111F1D25535D3205E16E2FE6F7C1528C97/fulltext/zip</uri></json:item><json:item><original>false</original><mimetype>text/plain</mimetype><extension>txt</extension><uri>https://api.istex.fr/document/64F85A111F1D25535D3205E16E2FE6F7C1528C97/fulltext/txt</uri></json:item><istex:fulltextTEI uri="https://api.istex.fr/document/64F85A111F1D25535D3205E16E2FE6F7C1528C97/fulltext/tei"><teiHeader type="text"><fileDesc><titleStmt><title level="a" type="main" xml:lang="en">The accounting profession today: A poststructuralist critique</title></titleStmt><publicationStmt><authority>ISTEX</authority><publisher>ELSEVIER</publisher><availability><p>Academic Press, ©2000</p></availability><date>2000</date></publicationStmt><notesStmt><note type="content">Section title: Regular Article</note></notesStmt><sourceDesc><biblStruct type="inbook"><analytic><title level="a" type="main" xml:lang="en">The accounting profession today: A poststructuralist critique</title><author><persName><forename type="first">Norman B.</forename><surname>Macintosh</surname></persName><affiliation>School of Business, Queen’s University, Kingston, Canada</affiliation></author><author><persName><forename type="first">Teri</forename><surname>Shearer</surname></persName><affiliation>School of Business, Queen’s University, Kingston, Canada</affiliation><affiliation>Teri Shearer, School of Business, Queen’s University, Kingston, Canada. Email: tshearer@business.queensu.ca</affiliation></author></analytic><monogr><title level="j">Critical Perspectives on Accounting</title><title level="j" type="abbrev">YCPAC</title><idno type="pISSN">1045-2354</idno><idno type="PII">S1045-2354(00)X0010-X</idno><imprint><publisher>ELSEVIER</publisher><date type="published" when="2000"></date><biblScope unit="vol">11</biblScope><biblScope unit="issue">5</biblScope><biblScope unit="page" from="607">607</biblScope><biblScope unit="page" to="626">626</biblScope></imprint></monogr><idno type="istex">64F85A111F1D25535D3205E16E2FE6F7C1528C97</idno><idno type="DOI">10.1006/cpac.2000.0407</idno><idno type="PII">S1045-2354(00)90407-6</idno></biblStruct></sourceDesc></fileDesc><profileDesc><creation><date>2000</date></creation><langUsage><language ident="en">en</language></langUsage><abstract xml:lang="en"><p>This paper addresses recent critiques of the accounting profession by the authors in Critical Perspectives on Accounting(CPA) (Vol. 9, No. 5, 1998); Briloff (1990), Briloff (1993), Briloff (1994); and Francis (1994), from Jean Baudrillard’s poststructural semiotics perspective. Relying on his phases of the image and orders of simulacra schemes, the paper concludes that (1) theCPA authors merely reiterate arguments and Whiggish remedies that have been around for a long time, (2) the profession no longer has any sacred covenant with society, (3) the Income sign produced by accountants no longer refers to nor has any rapport with any real referent, and (4) that auditing working papers are simply mirror images of other mirror images. The paper then draws out some of the possibilities of poststructuralist analyses for revitalizing the Critical Accounting project. In response to Moore’s (1991) observation that the project is “politically conservative" and has “placed nothing at stake," our analysis manifests the stake as no more nor less than the profession’s near-monopoly on accounting services.</p></abstract></profileDesc><revisionDesc><change when="1999-01-11">Received</change><change when="2000-01-25">Registration</change><change when="1999-12-10">Modified</change><change when="2000">Published</change></revisionDesc></teiHeader></istex:fulltextTEI></fulltext><metadata><istex:metadataXml wicri:clean="Elsevier converted-article found"><istex:xmlDeclaration>version="1.0" encoding="utf-8"</istex:xmlDeclaration><istex:docType PUBLIC="-//ES//DTD journal article DTD version 4.5.2//EN//XML" URI="art452.dtd" name="istex:docType"></istex:docType><istex:document><converted-article version="4.5.2" docsubtype="fla" xml:lang="en"><item-info><jid>YCPAC</jid><aid>90407</aid><ce:pii>S1045-2354(00)90407-6</ce:pii><ce:doi>10.1006/cpac.2000.0407</ce:doi><ce:copyright type="full-transfer" year="2000">Academic Press</ce:copyright></item-info><head><ce:dochead><ce:textfn>Regular Article</ce:textfn></ce:dochead><ce:title>The accounting profession today: A poststructuralist critique</ce:title><ce:author-group><ce:author><ce:given-name>Norman B.</ce:given-name><ce:surname>Macintosh</ce:surname></ce:author><ce:author><ce:given-name>Teri</ce:given-name><ce:surname>Shearer</ce:surname><ce:cross-ref refid="FN1"><ce:sup>1</ce:sup></ce:cross-ref></ce:author><ce:affiliation><ce:textfn>School of Business, Queen’s University, Kingston, Canada</ce:textfn></ce:affiliation><ce:footnote id="FN1"><ce:label>1</ce:label><ce:note-para>Teri Shearer, School of Business, Queen’s University, Kingston, Canada. Email: tshearer@business.queensu.ca</ce:note-para></ce:footnote></ce:author-group><ce:date-received day="11" month="1" year="1999"></ce:date-received><ce:date-revised day="10" month="12" year="1999"></ce:date-revised><ce:date-accepted day="25" month="1" year="2000"></ce:date-accepted><ce:abstract><ce:section-title>Abstract</ce:section-title><ce:abstract-sec><ce:simple-para>This paper addresses recent critiques of the accounting profession by the authors in <ce:italic>Critical Perspectives on Accounting</ce:italic>(<ce:italic>CPA</ce:italic>) (Vol. 9, No. 5, 1998); Briloff (1990), Briloff (1993), Briloff (1994); and Francis (1994), from Jean Baudrillard’s poststructural semiotics perspective. Relying on his phases of the image and orders of simulacra schemes, the paper concludes that (1) the<ce:italic>CPA</ce:italic> authors merely reiterate arguments and Whiggish remedies that have been around for a long time, (2) the profession no longer has any sacred covenant with society, (3) the Income sign produced by accountants no longer refers to nor has any rapport with any real referent, and (4) that auditing working papers are simply mirror images of other mirror images. The paper then draws out some of the possibilities of poststructuralist analyses for revitalizing the Critical Accounting project. In response to Moore’s (1991) observation that the project is “politically conservative" and has “placed nothing at stake," our analysis manifests the stake as no more nor less than the profession’s near-monopoly on accounting services.</ce:simple-para></ce:abstract-sec></ce:abstract></head></converted-article></istex:document></istex:metadataXml><mods version="3.5"><titleInfo lang="eng"><title>The accounting profession today: A poststructuralist critique</title></titleInfo><titleInfo type="alternative" lang="eng"><title></title></titleInfo><name type="personal"><namePart type="given">Norman B.</namePart><namePart type="family">Macintosh</namePart><affiliation>School of Business, Queen’s University, Kingston, Canada</affiliation><role><roleTerm type="text">author</roleTerm></role></name><name type="personal"><namePart type="given">Teri</namePart><namePart type="family">Shearer</namePart><affiliation>School of Business, Queen’s University, Kingston, Canada</affiliation><affiliation>Teri Shearer, School of Business, Queen’s University, Kingston, Canada. Email: tshearer@business.queensu.ca</affiliation><role><roleTerm type="text">author</roleTerm></role></name><typeOfResource>text</typeOfResource><originInfo><publisher>ELSEVIER</publisher><dateIssued encoding="w3cdtf">2000</dateIssued><dateCaptured encoding="w3cdtf">1999-01-11</dateCaptured><dateValid encoding="w3cdtf">2000-01-25</dateValid><dateModified encoding="w3cdtf">1999-12-10</dateModified><copyrightDate encoding="w3cdtf">2000</copyrightDate></originInfo><language><languageTerm type="code" authority="iso639-2b">eng</languageTerm></language><physicalDescription><internetMediaType>text/html</internetMediaType></physicalDescription><abstract lang="eng">This paper addresses recent critiques of the accounting profession by the authors in Critical Perspectives on Accounting(CPA) (Vol. 9, No. 5, 1998); Briloff (1990), Briloff (1993), Briloff (1994); and Francis (1994), from Jean Baudrillard’s poststructural semiotics perspective. Relying on his phases of the image and orders of simulacra schemes, the paper concludes that (1) theCPA authors merely reiterate arguments and Whiggish remedies that have been around for a long time, (2) the profession no longer has any sacred covenant with society, (3) the Income sign produced by accountants no longer refers to nor has any rapport with any real referent, and (4) that auditing working papers are simply mirror images of other mirror images. The paper then draws out some of the possibilities of poststructuralist analyses for revitalizing the Critical Accounting project. In response to Moore’s (1991) observation that the project is “politically conservative" and has “placed nothing at stake," our analysis manifests the stake as no more nor less than the profession’s near-monopoly on accounting services. </abstract><note type="content">Section title: Regular Article</note><relatedItem type="host"><titleInfo><title>Critical Perspectives on Accounting</title></titleInfo><titleInfo type="abbreviated"><title>YCPAC</title></titleInfo><originInfo><dateIssued encoding="w3cdtf">200010</dateIssued></originInfo><identifier type="ISSN">1045-2354</identifier><identifier type="PII">S1045-2354(00)X0010-X</identifier><part><date>2000</date><detail type="volume"><number>11</number><caption>vol.</caption></detail><detail type="issue"><number>5</number><caption>no.</caption></detail><extent unit="issue pages"><start>515</start><end>648</end></extent></part></relatedItem><relatedItem type="references" displayLabel="RF1"><titleInfo><title>Ideology and Ideological State 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