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Reading accounting writing

Cooper, C. and Puxty, A. (1994) Reading accounting writing. Accounting, Organizations and Society, 19 (2). pp. 127-146. ISSN 0361-3682

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Abstract

Accounting texts are generally taken as unproblematically linked to the intentions of their authors, whether they be the writers of articles and papers or the producers of financial statements themselves. This paper argues against the logocentric notion of an intentional unitary author and in doing so grants the reader the freedom to actively read a text. The post-structuralist insights of Roland Barthes are used to show the workings of logocentrism and how the text can be disrupted by the reader. The disruption is exemplified in the paper through the undertaking of a detailed deconstruction of a magazine article on an accounting subject.

Item type: Article
ID code: 18022
Keywords: accounting, finance, Accounting, Organizational Behavior and Human Resource Management, Accounting, Applied Psychology, Sociology and Political Science, Information Systems and Management
Subjects: Social Sciences > Commerce > Accounting
Department: Strathclyde Business School > Accounting and Finance
Related URLs:
    Depositing user: Strathprints Administrator
    Date Deposited: 29 Apr 2010 15:17
    Last modified: 05 Sep 2014 00:44
    URI: http://strathprints.strath.ac.uk/id/eprint/18022

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