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From a history of accounting towards a philosophy of accounting communication

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  • Lisa Jack

Abstract

Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.

Suggested Citation

  • Lisa Jack, 2020. "From a history of accounting towards a philosophy of accounting communication," Accounting History Review, Taylor & Francis Journals, vol. 30(2), pages 233-242, June.
    • Handle: RePEc:taf:acbsfi:v:30:y:2020:i:2:p:233-242
    DOI: 10.1080/21552851.2019.1673197
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