Accounting as simulacrum and hyperreality: perspectives on income and capital
详细信息    查看全文
文摘
This paper draws on two independent strands of literature—Baudrillard's orders-of-simulacra theoretic and financial accounting theory—to investigate the ontological status of information in accounting reports. It draws on Baudrillard's concepts of simulacra, hyperreality and implosion to trace the historical transformations of the accounting signs of income and capital from Sumerian times to the present. It posits that accounting today no longer refers to any objective reality but instead circulates in a “hyperreality” of self-referential models. The paper then examines this conclusion from the viewpoint of recent clean surplus model research and argues that the distinction between income and capital is arbitrary and irrelevant provided the measurement process satisfies the clean surplus relation. Although accounting is arbitrary and hyperreal, it does impart a sense of exogeniety and predictability, particularly through the income calculation. Therefore, it can be relied on for decisions that do have real, material and social consequences. The paper ends with some implications of Baudrillard's theoretic for accounting, reflections on accounting's implications for Baudrillard's theoretic and suggestions for future research. Publisher: Elsevier Science Language of Publication: English Item Identifier: S0361-3682(99)00010-0 Publication Type: Article ISSN: 0361-3682 Cited by:
  1. Verstegen, B.H.J.,""Nine ways for a decision maker to use theoretical notions, with special reference to teaching agency theory for management accounting""Journal of Accounting Education2001pp. 119-127
    12    0.13.78/cgi-bin/sciserv.pl?collection=journals&journal=07485751&issue=v19i0002&article=119_nwfadmtatfma"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=07485751&issue=v19i0002&article=119_nwfadmtatfma&form=pdf&file=file.pdf"">Full Text
  2. Shearer, Teri,""Ethics and accountability: from the for-itself to the for-the-other""Accounting, Organizations and Society2002pp. 541-573
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v27i0006&article=541_eaaftfttf"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v27i0006&article=541_eaaftfttf&form=pdf&file=file.pdf"">Full Text
  3. Carmona, Salvador; Ezzamel, Mahmoud; Gutierrez, Fernando,""The relationship between accounting and spatial practices in the factory1""Accounting, Organizations and Society2002pp. 239-274
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v27i0003&article=239_trbaaspitf"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v27i0003&article=239_trbaaspitf&form=pdf&file=file.pdf"">Full Text
  4. Baker, C. Richard,""Crime, fraud and deceit on the internet: is there hyperreality in cyberspace?""Critical Perspectives on Accounting2002pp. 1-15
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10452354&issue=v13i0001&article=1_cfadotiithic"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10452354&issue=v13i0001&article=1_cfadotiithic&form=pdf&file=file.pdf"">Full Text
  5. Mattessich, Richard,""Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality""Accounting, Organizations and Society2003pp. 443-470
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v28i0005&article=443_aratomoosahh"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v28i0005&article=443_aratomoosahh&form=pdf&file=file.pdf"">Full Text
  6. Macintosh, Norman B.,""From rationality to hyperreality: paradigm poker""International Review of Financial Analysis2003pp. 453-465
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10575219&issue=v12i0004&article=453_frthpp"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10575219&issue=v12i0004&article=453_frthpp&form=pdf&file=file.pdf"">Full Text
  7. Vollmer, Hendrik,""Bookkeeping, accounting, calculative practice: the sociological suspense of calculation""Critical Perspectives on Accounting2003pp. 353-381
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10452354&issue=v14i0003&article=353_bacptssoc"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10452354&issue=v14i0003&article=353_bacptssoc&form=pdf&file=file.pdf"">Full Text
  8. Walters, Melissa,""Alternative accounting thought and the prison-house of metaphor""Accounting, Organizations and Society2004pp. 157-187
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v29i0002&article=157_aatatpom"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=03613682&issue=v29i0002&article=157_aatatpom&form=pdf&file=file.pdf"">Full Text
  9. Macintosh, Norman B.; Shearer, Teri,""The accounting profession today: A poststructuralist critique""Critical Perspectives on Accounting2000pp. 607-626
    120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10452354&issue=v11i0005&article=607_taptapc"">Bibliographic Page120.13.78/cgi-bin/sciserv.pl?collection=journals&journal=10452354&issue=v11i0005&article=607_taptapc&form=pdf&file=file.pdf"">Full Text
Footnotes:

  1. An earlier version of this paper was presented at the AOS Conference on Accounting, Time and Space held in Copenhagen, 4-6 September, 1997. We acknowledge the constructive comments made by participants at this Conference, and also by the two anonymous AOS reviewers. This paper was partially funded by a joint research action of the British Council and the Spanish Ministry of Education (HB-97-0017). The first named author is grateful to the CICYT (Spain) research grant No. SEC 98-0282.

© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号

地址：北京市海淀区学院路29号 邮编：100083

电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700