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Critical reading in accounting

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Abstract:

The wave of postmodernism has reached accounting studies. With it that wave has brought new thought provoking and inspiring ideas such as: the local determination of meaning and the proposition that meaning of signs comes from other signs, not from reality. However, if these ideas are left abstract, they may not inspire accounting education with their full potential. Hence, this paper offers a three-stage framework of analysis, the so-called strategy of critical reading, which draws upon ideas of postmodernism and hermeneutics. The framework suggests how the reading of accounting texts could find new insights from postmodern ideas, without lapsing into a linguistic idealism that would deny the world any external reality independent of language.

Keywords: ACCOUNTING EDUCATION; ACCOUNTING NUMBERS; ARGUMENTATION; KNOWLEDGE; POSTMODERNISM

Document Type: Research Article

DOI: https://doi.org/10.1080/096392897331361

Publication date: 1997-12-01

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