Even after the recent financial crisis, lay people think of accounting, finance and other management techniques as having some kind of concrete features that make them functional to the pursuit of precise objectives, typically profit. Often, with respect to the role played by accounting, these objectives are thought to be given, or at least, accounting is seen as a neutral technique aimed at representation. However, this view forgets what Hines ( 1988 : 251) taught us, that is, “in communicating reality, we construct reality”.
|Title of host publication||The Routledge Companion to Accounting Communications|
|Editors||L Jack, J Davidson, R Craig|
|Place of Publication||London|
|Number of pages||15|
|Publication status||Published - 2013|