Accounting as simulacrum and hyperreality: perspectives on income and capital - The twilight of the real

Authors: Macintosh N.B.; Shearer T.; Thornton D.B.; Welker M.

Source: Accounting, Organizations and Society, Volume 25, Number 1, January 2000 , pp. 13-50(38)

Publisher: Elsevier

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Keywords: Income; Capital; Derivatives; Earnings forecasts; Clean surplus model; Radical semiotics; Simulacrum; Hyperreality; Implosion; Orders of simulation

Language: English

Document Type: Research article

DOI: 10.1016/S0361-3682(99)00010-0

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