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Accounting as simulacrum and hyperreality: perspectives on income and capital

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  • Macintosh, Norman B.
  • Shearer, Teri
  • Thornton, Daniel B.
  • Welker, Michael

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Bibliographic Info

Article provided by Elsevier in its journal Accounting, Organizations and Society.

Volume (Year): 25 (2000)
Issue (Month): 1 (January)
Pages: 13-50

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Handle: RePEc:eee:aosoci:v:25:y:2000:i:1:p:13-50

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References

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  1. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
  2. Young, Joni J., 1996. "Institutional thinking: The case of financial instruments," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 487-512, July.
  3. Mitchell, A. & Sikka, P. & Willmott, H., 1998. "Sweeping it under the carpet: The role of accountancy firms in moneylaundering," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 589-607.
  4. Black, Fischer & Scholes, Myron S, 1973. "The Pricing of Options and Corporate Liabilities," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 637-54, May-June.
  5. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
  6. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
  7. Brown, Grant A. & Collins, Roger & Thornton, Daniel B., 1993. "Professional judgment and accounting standards," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 275-289, May.
  8. Bryer, R. A., 1993. "The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 649-690.
  9. Charles M. C. Lee & James Myers & Bhaskaran Swaminathan, 1999. "What is the Intrinsic Value of the Dow?," Journal of Finance, American Finance Association, vol. 54(5), pages 1693-1741, October.
  10. Amernic, Joel H., 1985. "The roles of accounting in collective bargaining," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 227-253, April.
  11. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
  12. Thornton, Daniel B., 1979. "Information and institutions in the capital market," Accounting, Organizations and Society, Elsevier, vol. 4(3), pages 211-233, May.
  13. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
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Citations

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Cited by:
  1. Macintosh, Norman B., 2003. "From rationality to hyperreality: paradigm poker," International Review of Financial Analysis, Elsevier, vol. 12(4), pages 453-465.
  2. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
  3. Shahzad Uddin & Bernard Gumb & Stephen Kasumba, 2011. "Trying to operationalise typologies of the spectacle: A literature review and a case study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 288-314, April.
  4. Walid Cheffi & Adel Beldi, 2005. "La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers," Post-Print halshs-00581150, HAL.
  5. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  6. Robert Amzallag & Michel Magnan & Bryan Campbell, 2009. "A Banker’s Perspective on the Financial Crisis," CIRANO Burgundy Reports 2009rb-02, CIRANO.
  7. Bernard H.J. Verstegen, 2011. "A socio-economic view on management control," International Journal of Social Economics, Emerald Group Publishing, vol. 38(2), pages 114-127, January.
  8. Roberts, John & Jones, Megan, 2009. "Accounting for self interest in the credit crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 856-867, August.
  9. Abu Shiraz Rahaman & Jeff Everett & Dean Neu, 2007. "Accounting and the move to privatize water services in Africa," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 637-670, August.
  10. Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
  11. Millo, Yuval & MacKenzie, Donald, 2009. "The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 638-653, July.
  12. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
  13. Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex, 2009. "Tracking the numbers: Across accounting and finance, organizations and markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 619-637, July.
  14. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
  15. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
  16. Michel Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," CIRANO Working Papers 2009s-27, CIRANO.
  17. Lise Justesen & Jan Mouritsen, 2009. "The triple visual: Translations between photographs, 3-D visualizations and calculations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(6), pages 973-990, August.
  18. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
  19. Ghafele, Roya, 2010. "Accounting for intellectual property?," MPRA Paper 37360, University Library of Munich, Germany.
  20. Mitchell J. Stein, 2008. "Beyond the boardroom: governmental perspectives on corporate governance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(7), pages 1001-1025, September.
  21. Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
  22. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
  23. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

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