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

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

Links for this article

http://www.ingentaconnect.com/els/03613682/2000/00000025/00000001/art00010
http://openurl.ingenta.com/content?genre=article&issn=0361-3682&volume=25&issue=1&spage=13&epage=50
http://dx.doi.org/10.1016/S0361-3682(99)00010-0