Sacred vestiges in financial reporting: Mythical readings guided by Mircea Eliade

Author: Davison, Jane

Source: Accounting, Auditing & Accountability Journal, Volume 17, Number 3, 2004 , pp. 476-497(22)

Publisher: Emerald Group Publishing Limited

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Abstract:

Accounting research has mirrored the annual report in its eclecticism. There remain, however, notable gaps in the research profile, including theological perspectives and the analysis of visual images. The contribution of this present study is twofold: to advance a general philosophical reading of sacred vestiges within financial reporting, and to add to the interpretation of visual images within financial reporting. The examination takes as its primary guide the philosopher and religious historian, Mircea Eliade, and also draws on the work of C.G. Jung. The paper first suggests that archaic traces of a sacred concept of cyclical and repeatable time may be perceived in the periodic preparation of financial statements and associated ritual. It is further contended that the visual space of financial reporting may bear traces of archaic religious attitudes; specific images are analysed and illuminated by religious and cultural associations with ascension.

Keywords: Financial reporting; Myths; Philosophy; Religion

Document Type: Research article

DOI: http://dx.doi.org/10.1108/09513570410545821

Publication date: 2004-07-01